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TMI Blog2018 (1) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, usage of capital goods for generation of electricity and consumption of such electricity by the appellant in the manufacture of dutiable final products - credit allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... f law, this Tribunal has observed as follows: "6. The short-question for decision is whether or not the appellants are eligible for Cenvat credit on capital goods in respect of boilers and others procured by the appellant and used for generation of electricity using the waste heat recovery process of already existing generator sets in the premises of the sister Unit. The admitted facts of the case are that the capital goods have been procured on payment of duty by the appellants. They have been put into use for generation of electricity in Waste Heat Recovery System. The electricity so generated is indisputably used by the appellant in their manufacturing process. These being admitted facts, Revenue's case that the capital goods are i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises is no ground for denying the credit. In Commissioner of Central Excise, Nagpur v. Indorama Textiles Ltd. reported in 2010 (260) E.L.T. 382 (Bom.), the Hon'ble Bombay High Court held that when the electricity is used as intermediate goods in the manufacture of final product such electricity can be obtained from outside source also. 8. We note that the department has not disputed the duty-paid nature of the capital goods, discharge of duty by the appellant, usage of capital goods for generation of electricity and consumption of such electricity by the appellant in the manufacture of dutiable final products. In these factual matrix, we find no justification to deny the credit on the capital goods availed by the appellant. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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