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TMI Blog2019 (8) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... r, their only reason is that, all the said decision are in context of earlier cenvat credit rules, whereas the dispute in the present appeal is covered by subsequent cenvat credit rules - They have also made certain references to other decisions which are not exactly on the said issue for setting aside the impugned order. Further, Revenue has not refereed to any particular provisions of law in the subsequent cenvat credit Rules to establish that input services used for captive consumption stand excluded from the availability and admissibility of credit - All the earlier decisions discussed in the present impugned order of Commissioner, have held that M/s Renusagar Power Plant and M/s Hindalco Industries Ltd. are one integrated unit and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the impugned order, we find that the dispute relates to availment of cenvat credit of service tax paid on various services which stands captively utilized by the respondent. The Revenue s objection is that such services were utilized by the assessee not in their factory but in Renusagar Power Division of their factory, which was located far away from the factory premises. As such the question is as to whether Renusagar Power Division is required to be considered as captive power plant of the manufacturer or not. 3. The Adjudicating Authority while dealing with the said issue has observed that the issue is no more res integra and stands settled by the Tribunal as also by Hon ble Delhi High Court and by the Hon ble Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the impugned order. 5. Further, we note that the Revenue has not refereed to any particular provisions of law in the subsequent cenvat credit Rules to establish that input services used for captive consumption stand excluded from the availability and admissibility of credit. All the earlier decisions discussed in the present impugned order of Commissioner, have held that M/s Renusagar Power Plant and M/s Hindalco Industries Ltd. are one integrated unit and the energy received from Renusagar power plant has to be treated as having been received from captive power plant. In the light of the said declaration of law by the Tribunal as also by Delhi High Court and Hon ble Supreme Court, in the same assessee s case, we find no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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