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TMI Blog2016 (12) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... he capital goods installed are not exclusively used in the manufacture of finished goods which are exempted from duty. The aforesaid issue is considered by Hon'ble Gujarat High Court in United Phosphorous Ltd case [2015 (7) TMI 665 - GUJARAT HIGH COURT], albeit in the erstwhile Rule 57Q of Central Excise Rules 1944, however, the same is relevant in deciding the issue in the new set of rules also. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh Gujarat State Electricity Board - appeal allowed - decided in favor of appellant-assessee. - Appeal No. E/1207/2011-SMC and E/242-244/2012-SMC - Final Order No. A/10915-10918/2016-WZB/AHD - Dated:- 15-9-2016 - DR. D.M. MISRA, MEMBER (JUDICIAL). For the Appellant: Shri Rahul Gajera, Advocate For the Respondent: Shri L. Patra, A.R. ORDER Per: Dr. D.M. Misra Heard both si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 15 of CENVAT Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. Aggrieved by the said orders, the Appellants preferred appeals before the learned Commissioner (Appeals), who in turn, rejected their appeals. Hence, the present appeals. 4. The learned Advocate Shri Rahul Gajera for the Appellant submits that the electricity generated using the capital goods installed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jarat High Court in United Phosphorous Ltd case, albeit in the erstwhile Rule 57Q of Central Excise Rules 1944, however, the same is relevant in deciding the issue in the new set of rules also. In the said judgment, the Hon'ble Court, referring to the judgment of this Tribunal in the case of Kothari Sugars Chemicals Ltd Vs Commissioner 2006 (196) ELT 35 (Tri.) and the decision of Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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