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TMI Blog2007 (4) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ect and credit admissible - A. Nos. E/1812/05, E/2120 & 3325/06 - F. O. Nos. A/297-299/2007-WZB/C-I/(EB) - Dated:- 24-4-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of three separate adjudication orders passed by the Commissioner of Central Excise, Raigad, confirming duty demands and imposing penalties as detailed in the annexure to this order. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on inputs and capital goods received by the assessees and subsequently cleared to the power plant and used for manufacture of electricity was not admissible. Since inputs and capital goods were cleared by the assessees to the power plant without payment of duty, the department was of the view that the assessee was required to pay duty on all such clearances. On the above basis, show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Act, 1961, which is altogether different from the existing appellant company. However, this finding of the adjudicating authority cannot be sustained in the light of the Hon'ble Supreme Court's judgment in the case of Grauer Weil (India) Ltd. v. CCE, Baroda, 1994 (74) E.L.T. 481 (S.C.), in which the Supreme Court has clearly held that two units belonging to the same company, situated o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at no ground remains for disallowing credit taken by the appellants in this case and hence set aside the impugned orders by which demands are confirmed and penalties imposed, and allow the appeals. (Pronounced in Court) ANNEXURE Sr. No. Appeal No Show Cause Notice Duty (Rs.) Penalty (Rs.) 1. E/1812/05 24-9-2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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