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TMI Blog2016 (11) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... sugar and molasses falling under Chapter Heading 17 of Central Excise Tariff Act, 1985 and are availing CENVAT credit on inputs and capital goods under CENVAT Credit Rules, 2004. The appellant had put up a co-generation plant to meet the power requirement of the sugar plant. The power would be used by the sugar plant distillery and a small quantum of power supplied was made to the residential colony. The balance power is sold to the State Grid which enables the factory to recovery equal quantum at a later stage when the power is required by the unit. The co-gen mainly comprises of a boiler and turbine for generating electric power. The boiler is for generating steam. The steam is generated by using the bagasse as fuel which arises during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicial fora. He further submitted that the Commissioner (A) has wrongly come to the conclusion that the particular equipments on which the appellant has availed CENVAT credit were installed outside the factory at Devanoor Substation, which is 5 km away from the factory. He further submitted that the learned Commissioner (A) has wrongly come to the conclusion that these particular equipments used inside or outside the factory were only used in connection with supply of power to the KPTCL for stepping up and stepping down purposes and it has no relation with the production of the factory. The learned Commissioner (A) in his findings has come to the conclusion that all these equipments on which the department had rejected CENVAT credit were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also submitted that this submission was made before the original authority and the appellate authority but both the authorities have not considered the said submissions and if the matter is remanded back to the original authority, he will prove with documentary evidence regarding the factum of getting the electricity from the State Grid from time to time whenever the need had arisen. 5. On the other hand, the learned AR though reiterated the findings of the impugned orders but has no objection if the matter is remanded back to the original authority for verification of facts on the basis of the documents produced by the appellant. 6. After considering the submissions of both the parties and perusal of the records, I am of the opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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