2012 (7) TMI 981

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..... is not deniable - Revenue on the other hand says that when power was not fully utilised by the appellant in its factory, transmission thereof to other unit shall not grant any benefit of cenvat credit to the appellant - Held that: - When admitted fact is that coal came to power plant site for use in generation of power and it came through the carrier suffering service tax, there is nothing to dou .....

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..... d as cenvat credit. Coal so brought was used for generation of power and such power captivity consumed as well as part of the power so generated was transmitted to some of the own units of the appellant for use in manufacture. Therefore Cenvat Credit claimed on GTA Service availed is not deniable. 2. Revenue on the other hand says that when power was not fully utilised by the appellant in its f .....

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