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TMI Blog2014 (6) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Jaipur [2006 (9) TMI 28 - CESTAT,NEW DELHI] held that captive power plant was held to be a part of the factory even when the same was taken up as a separate division by the appellant in their balance sheet - Decided in favour of assessee. - E/395/2010, E/645-646/2011 and E/2294-2296/2012-EX(DB) - Final Order Nos. A/57695-57700/2013-EX(DB) - Dated:- 4-9-2013 - Ms. Archana Wadhwa, Member (J) and Shri Rakesh Kumar, Member (T) Shri B.L. Narisimhan, Advocate, for the Appellant. Ms. Ranjhana Jha, AR, for the Respondent. ORDER All the appeals are being disposed of by a common order as the issue involved is identical. The appellant M/s. C. Denim is engaged in the manufacture of textile and has captive power plant located ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has observed as under : 23. I further observed that the judgment of M/s. Dhampur Sugar Mills Ltd., relied upon by the notice wherein it was held that a number of different plants manufacturing different excisable goods in the same premises would constitute one factory. Here also CESTAT erred in relying on the decision as benefit under Income-tax Act was not claimed by the Assessee. Department s appeal against this case has been admitted by Hon ble Supreme Court. 24. The fact that same assessee cannot take two types of benefits as per their own presumptions under two different statutes one under the Income-tax Act and the other under Central Excise Act has not been considered by CESTAT while deciding the issue. Further the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities for the purpose of Cenvat credit. Further the Tribunal in the case of Sangam Spinners v. CCE, Jaipur [2007 (208) E.L.T. 386 (Tri.-Del.)] held that captive power plant was held to be a part of the factory even when the same was taken up as a separate division by the appellant in their balance sheet. 5. Learned Jt. CDR relied on Hon ble Supreme Court decision in the case of Joint Action Committee of Air Line Pilot s Assn. of India v. DG of Civil Aviation [AIR 2011 SC 2220] and has relied upon the following paragraph of the said decision (para 12) : reproduced as under : The doctrine of election is based on the rule of estoppels - the principle that one cannot approbate and reprobate inheres in it. The doctrine of estoppels by ele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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