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TMI Blog2016 (3) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Advocate For the Respondent : Shri Pramod Kumar, Authorized Representative (Jt. CDR) ORDER PER. B. RAVICHANDRAN :- The appellants are engaged in the manufacture of various Irion Steel items liable to Central Excise duty. They are also availing Cenvat credit on various inputs and capital goods. The appellants have the captive power plant and used the power produced therein in their manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain plea of the appellant is that some vital points raised by them were never discussed by the lower Authorities. In April 2002 itself they have provided the full details of business transaction relating to transfer of the assets of captive power plant to a new entity. Though there is change of ownership of this power plant there is no movement of inputs, capital goods, plant and machinery from an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anner affect their eligibility for non-payment of duty or credit to the purchased inputs. Even otherwise the provision of Rule 4 (5) (a) of Cenvat Credit Rules are available to them for clearance of these inputs to the power plant owned by Joint Venture for generation of electricity. This position is confirmed by the Tribunal in Haldia Petrochemicals Ltd. vs. CCE, Haldia reported in 2006 (197) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory premises. The Revenue held the view that this will amount to removal outside the factory and as such the liability arose. We find that the factory premises as licenced under Central Excise provisions in respect of the appellants continued to be unaffected and no separate Central Excise licence with de-marketed premises was given to the power plant separately. In such situation, the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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