2022 (2) TMI 451

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..... ion of electricity - HELD THAT:- The issue is with regard to the credit availed under the category of capital goods or items which were used for repair and maintenance of the captive power plant intended for generation of electricity. Tribunal for different periods in CHETTINAD CEMENT CORPORATION LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE (TRICHY) , COMMISSIONER OF CENTRAL EXCISE, LTU (CHENNAI) [ 2016 (12) TMI 218 - CESTAT, CHENNAI ] and M/S. MADRAS CEMENTS LTD VERSUS CCE, TRIICHY [ 2017 (1) TMI 1589 - CESTAT CHENNAI ] had remanded the matter to the adjudicating authority to reconsider the issue on the basis of decisions cited. The Division Bench had set aside the penalty while remanding the matter. Following the decisions of the Tribunal i .....

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..... ricity. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. On appeal before the Commissioner (Appeals) the same was upheld. Hence these appeals. 2. Ld. Consultant Shri R. Parthasarathy appeared for the appellant and submitted that the authorities below have erred in reaching the conclusion that capital goods on which cenvat credit has been taken are not eligible for credit. These are nothing but spares and components of capital goods used for repair and maintenance of the captive power plant. The individual items procured for replacement of spares / components are classifiable under different headings of Chapter 80 to 85 and other Chapter headings of CETA 1985. All these items wil .....

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..... oner of Central Excise & Customs - 2015-TIOL-1288-HC-AHM-ST. (v) Sarawati Sugar Mills Vs Commissioner of Central Excise, Delhi-III - 2011 (270) E.L.T.465 (S.C.). (vi) Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur - 2010 (253) E.L.T. 440 (Tri. - LB). (vii) Jayaswal Neco Ltd. Vs Commissioner of Central Excise, Raipur - 2015 (319) E.L.T. 247 (S.C.). (viii) India Cements Ltd. Vs CESTAT, Chennai - 2015 (321) E.L.T. 209 (Mad.). (ix) M/s. Empee Sugars and Chemicals Ltd. Vs Commissioner of Central Excise, Tirunelveli vide Final Order No.41121-40122/2015, dated 06.02.2015 in Appeal No.E/41636 & 41637/2014 (x) M/s. Thiru Arooran Sugars Vs. CCE, Trichy - 2015-TIOL-1734-HC-MAD-CX (xi) Commissioner of Central Excise, Trichy .....

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