2016 (2) TMI 216

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..... place of manufacture on barter system. There is also no dispute by Revenue that for generating power, installation of windmill is required and also maintenance thereof is inevitable. Considering all these aspects in a batch of appeals in the case of India Cements Ltd. Vs Commissioner of Central Excise and Others reported in [2015 (6) TMI 580 - CESTAT CHENNAI]. assessees had succeeded. Therefore, f .....

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..... t for generating power, installation of windmill is required and also maintenance thereof is inevitable. Considering all these aspects in a batch of appeals in the case of India Cements Ltd. Vs Commissioner of Central Excise and Others reported in - 2015-TIOL-982-CESTAT-MAD. assessees had succeeded. Therefore, finding of fact in the present case not being dissimilar to the decision in the above ca .....

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..... er so generated and make that available at the place of manufacture. 5. Out view above is fortified from the judgment of the Hon'ble High Court of Bombay in Central Excise Appeal No.14/2012 in the case of Commissioner of Central Excise, Aurangabad Vs Endurance Technology Pvt. Ltd., - disposed on 02.12.2014. The Hon'ble court examining the meaning of the 'input' under Cenvat .....

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