2006 (12) TMI 520

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..... t credit in respect of inputs and capital goods used for generating electricity which has been consumed in the assessee's factory has been denied on the ground that the generation of power has taken place outside the factory and therefore in terms of the Board Circular No. 637/28/02 CE dated 8.5.02 Cenvat credit cannot be granted as inputs or capital goods are used by the manufacturer outside .....

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..... should be given benefit of credit. 2. Learned DR distinguishes the judgments. 3. On a careful consideration, I notice that the issue is no longer resintegra. The Apex Court in the case of Vikram Cements cites supra has upheld the grant of credit in respect of inputs and capital goods used outside the factory in respect power project located outside the factory and the power totally consumed .....

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