2018 (8) TMI 408

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..... I 546 - CESTAT AHMEDABAD], Larger Bench of the Tribunal has held that the Windmills installed outside the factory premises, at far of places, are cenvatable capital goods. The cables laid down by the assessee as also the other capital goods laid down en-route the grid and the factory premises for the purpose of transmission of electricity have to be held as cenvatable - Inasmuch as the assessee .....

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..... f the electricity, Revenue has filed the present appeal, against that part of the impugned order of Commissioner (Appeals) vide which he has set aside the penalty and has not confirmed the interest. The assessee has also filed Cross Objection against that part of the order vide which the denial of Cenvat credit stands upheld. The said Cross Objections are required to be disposed of as an appeal. .....

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..... s installed outside the factory premises, at far of places, are cenvatable capital goods. In terms of the said Larger Bench decision of the Tribunal, the denial of credit on the ground that capital goods are not installed in the factory premises is neither proper nor justifiable. 3. While dealing with assessee s appeal, we find favour with the submission made by the learned advocate. The Larger .....

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