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TMI Blog2015 (6) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... gement between the generator of energy and power distributing agency like electricity board is obviously made to save the power so generated and make that available at the place of manufacture. - there should not be inadmissibility of input credit on input or input services used by wind mills to generate energy which is made available through electricity board under barter system. - In absence of any materials on record showing energy generated by wind mills was used for the purpose other than manufacture or providing of service, all the appeals listed in the Sl. Nos. are allowed subject to in some of appeals are specific observations are made . - Decision in the case of CCE, Aurangabad Vs. Endurance Technology Pvt. Ltd. [2015 (6) TMI 82 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 74,75,76,77,81,82,83,84,85,86,89,91,98,99,101 105 of the cause list today it is agreed by both sides that the issue involved in these appeal relate to admissibility of cenvat credit in respect of both inputs and/or input services used in setting up of wind mills, generation of wind power and maintenance as well as operation thereof. But disallowance thereof has been made on the ground that those do not relate to manufacture since energy generated by wind mills were not used in the manufacture or providing of any output service. 2. Ld. Counsels submit that even though the wind mills are located outside the factory where manufacturing is done, energy generated by such the wind mills were barterd to Tamil Nadu Electricity Board to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgy which is made available through electricity board under barter system. 6. For the reasoning above and in absence of any materials on record showing energy generated by wind mills was used for the purpose other than manufacture or providing of service, all the appeals listed in the aforesaid Sl. Nos. are allowed. Consequential relief if any in these appeals shall flow in accordance with law. 7. In appeals listed at Sl.No. 47, 72 and 79 of the cause list, Revenue has grievance that the inputs were used in the maintenance of the wind mill. For the reason stated above, Revenue appeal are dismissed. Similarly, Revenue appeals listed at Sl. No. 60, 61, 88, 93 and 95 of the cause list stand dismissed in view of the reasoning as above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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