2007 (3) TMI 137

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..... 8-3-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The Revenue is in appeal against the impugned order 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 .....

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..... the light of the cited Supreme Court judgment, the captive power plant is to be treated as constituting one integrated unit together with the smelter 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 pe .....

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