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TMI Blog2016 (1) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... e located far away from factory - Held that:- there is no dispute that the electricity generated by the wind mill was used in the manufacture of the excisable goods, which was cleared on the payment of duty. - Credit allowed. - Appeal Nos. E/871 ,1064,1067,1116 /2011-DB, E/338-339,382- 383/2012, E/11436-11437/2013 - Order Nos. A/11551-11560/2015 - Dated:- 4-9-2015 - P K Das, Member (J ) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it on input service in the electricity generated in wind mill, away from factory premises. 3. We find that the issue is no more res integra in view of the decision of the Hon'ble Bombay High Court in the case of Commissioner of Central Excise and Customs, Aurangabad Vs. Endurance Technology Pvt. Ltd - 2015-TIOL-1378-HC-MUM-ST(Tri). Further, the present appeals were referred to the larger be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court and the Larger Bench. S.G. Vyas , the Learned Advocate submits that the Tribunal in the case of M/s. Birla Corporation Ltd. Vs . CCE, Lucknow [2013 (11) TMI 987 - CESTAT New Delhi] allowed the appeal on the identical issue. The Tribunal held that the services availed for erection/commissioning, maintenance or repair and insurance of the Fly Ash extraction plants installed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Vs State of Punjab and another. 2015 (8) TMI-62 Punjab and Haryana held as follows:- Keeping the doctrine of precedent in mind we are not entitled to take a different view based on Mr. Goel's additional submission founded on the provisions of the Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953. In Suganthi Suresh Kumar V. Jagdeeshan (2002) 2 Supreme Court Cases 420, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bench. Shri Rahul Gajera appearing on behalf of appellant submits that in their case, the demand of duty is for the extended period. As the appeals are required to be allowed on merit, there is no need to go into limitation. 7. In view of the above decisions, we set aside the impugned orders. The appeals filed by the appellants are allowed. ( Dictated and Pronounced in the Court ) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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