2007 (3) TMI 137

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..... er in appeal under which the lower appellate authority has confirmed that no separate registration is necessary for the captive power plant located outside the factory premises. Accordingly, she has reversed the jurisdictional Superintendent's order rejecting inclusion of the power plant in the approved premises of the smelter plant. The lower appellate authority has also taken note of the fact th .....

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..... lter plant. 4. After considering arguments from both sides, we find that the respondents in any case have been allowed Modvat/Cenvat credit in respect of the inputs used in their captive power plant and the same has attained finality. Hence, in the peculiar circumstances of this case, the impugned order passed by the lower appellate authority allowing inclusion of the captive power plant within t .....

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