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TMI Blog2017 (4) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent Per M. V. Ravindran: These two appeals are directed against the Order-in-Original No. 14/2012/C.EX/JPR-II/Comm dated 25.04.2012. 2. The relevant facts that arise for consideration are that the appellant herein is manufacturing lead, zinc, ores etc. and availing Cenvat Credit on inputs, capital goods and input services. During the period February 2008 to December 2010 the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey contested the issue. Show cause notices were issued which were confirmed by the adjudicating authority after following due process of law. 3. Ld. Counsel submits that Cenvat Credit in respect of input services used in the power generation and transferred to sister concern is admissible to the appellant as input services were in fact used in the manufacture of dutiable final products by appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransferred to their sister concern. It is the case of the Revenue that the input services are not used in respect of the power which is generated and captively consumed. We find no merits in the arguments put forth by the adjudicating authority in denying the cenvat credit to appellant as in an identical issue in respect of very same assessee but situated at Chittorgarh, Rajasthan. This bench vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of dutiable final products and also the fact that all units belong to the appellant the denial of credit is not justifiable in the present case. Further, it is a fact that if the appellant were to follow the procedure for input service distribution the credit eligibility on part of the electricity cleared to sister unit could not have been questioned and the credit could have been passed on to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to the appellants as held by the Hon'ble Supreme Court. This, the appellants are not contesting and have already reversed the amount towards such input service credits." 6. In view of the foregoing, respectively following the decision of the Tribunal in the appellant's own case on identical issue, we hold that the impugned order is unsustainable and liable to be set aside and we do so. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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