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TMI Blog2016 (8) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of electricity generated within the factory partly and sold out partly is an accepted proposition in the law and cenvat credit cannot be denied is also decided by various case laws as cited by the appellant. - Decided in favour of appellant with consequential relief - Excise Appeal No. 214 of 2008 & E/C.O./141/2008 - Final Order No. 52997/ 2016 - Dated:- 11-8-2016 - Mr. M. V. Ravindran, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Shri Amit Jain, Advocate for the appellant Shri Yogesh Agarwal, DR for the Respondent ORDER Per M. V. Ravindran This appeal is directed against the order-in-original No.Commr./RPR/51/2007 dated 24.10.2007. 2. The relevant facts that arise for consideration are pursua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the Turbo Generator is used for the manufacturing of dutiable goods, cenvat credit cannot be denied. It is his proposition that electricity which is generated if partly consumed for the manufacturing of dutiable goods and partly sold outside cenvat credit has to be allowed is the law settled by following decisions: * CCE vs. HEG Ltd. -2004 (177) ELT 605 (Tri.-Del.[Pg. 44-47 affirmed by Hon ble Chhattisgarh High Court in 2010 (260) ELT 386 (Chattisgarh) [pg. 34-39]. * UOI vs. HEG Ltd. -2012 (275) ELT 316 (Chhattisgarh [pg.21-23] * CCE vs. Jindal Steel Power Ltd. -2013 (295) ELT 321 (Tri. Del.) [pg29-31] * Sudalagunta Sugars Ltd. vs. CCE -2006 (199) ELT 760 (Tri. Bang.) [pg.32-33] * Kothari Sugars Chemicals Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng been consumed in the manufacturing of dutiable goods, denying cenvat credit of the Central Excise duty paid on such Turbo Generator-3 is not in consonance with the law. The factum of consumption of electricity generated within the factory partly and sold out partly is an accepted proposition in the law and cenvat credit cannot be denied is also decided by various case laws as cited by the ld. Counsel. 8. In view of the authoritative judicial pronouncements as cited hereinabove and in the facts and circumstances of this case, we do not find any reason to sustain the impugned order. 9. The impugned order is set-aside as unsustainable and the appeal is allowed with consequential relief, if any. Cross objection stands disposed of accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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