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TMI Blog2022 (2) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... edit on the inputs or input sevices received outside the factory at the captive mines. Admittedly, in the facts of the present case, the wind mill is a captive unit of the appellant. Admittedly, the appellant have generated power at the wind mill and transferred the power under Wheeling Dealing Agreement in the Western Grid, and thereafter, has drawn power at its factory at Rajnandgaon. Further, from the Bill raised by Western Grid, it is evident that the appellant has been given credit of the units transferred to the grid at the Wind Mill and thereafter, have drawn power at Factory, they were required to make payment and if they have drawn excess power, and if they have drawn some less power, then they were entitled to such credit as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to ₹ 6,58,383/- (including cess) during the period 2012-13 to October, 2015 on the Service Tax paid on the amount incurred as repair maintenance expenses towards the said Wind Power Plant at Surajpur, Tehsil-Jarwa, Distt.-Ratlam (M.P.), which is situated beyond their actual /declared place of removal i.e. factory gate (situated at Village-Mohad-Bothipar, Arjunda Road, Rajnandgaon (C.G.), and hence appeared to be not covered in the definition of input service as laid down in Rule 2(l) of the Cenvat Credit Rules, 2004.Further, the goods for which the said services have been taken/used, were not used in the factory premises registered with the Department at Mohad-Bothipar, Arjunda Road, Rajnandgaon for manufacturing of their final p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner vide order-in-original dated 30.01.2019 disallowed the cenvat credit amounting to ₹ 6,58,383/- (including cess) and ordered for its recovery under Rule 14 read with Section 11A(4) of the Act along with interest under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11 AB/11 AA of the Central Excise Act, 1944. The Adjudicating Authority has also imposed penalty of ₹ 6,58,383/- under Rule 15 (2) of the Cenvat Credit Rules, 2004 read with Section 11 AC of the Central Excise Act, 1944. 5. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide impugned order-in-appeal no.BHO-EXCUS-002-APP-021-19-20 dated 10.06.2019 upheld the order-in-original dated 30.01.2019 and dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 07.08.2014; (ii) CCE, Nagpur Vs.Ultratech Cement Ltd. -2010 (20) STR 683 (T-Mumbai) (iii) CCE, Nagpur Vs. Ultratech Cement Ltd. 2011 (21) STR 297 (T-Mumbai). (iv) Rangammal Steels Malleabls - 2009 (15) STR 197 (T-Chennai) (v) Vikram Cement -2006 (194) ELT 3 (SC) 2006-TIOL-04-SC-CX-LB 10. Ld. Counsel further urges that the ruling of the Single Member Bench in Rajhans Metals Pvt.Ltd.(supra) is bad and not a good law as it has not considered the precedent rulings of Bombay High Court in the case of Ultra Tech Cement Ltd. and also the ruling of the Hon ble Supreme Court in the case of Vikram Cement Vs. CCE (supra), wherein, it has been held that cenvat credit on explosives used for blasting mines to produce lime st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mill is a captive unit of the appellant. Admittedly, the appellant have generated power at the wind mill and transferred the power under Wheeling Dealing Agreement in the Western Grid, and thereafter, has drawn power at its factory at Rajnandgaon. Further, from the Bill raised by Western Grid, it is evident that the appellant has been given credit of the units transferred to the grid at the Wind Mill and thereafter, have drawn power at Factory, they were required to make payment and if they have drawn excess power, and if they have drawn some less power, then they were entitled to such credit as per the agreement. The agreement also provides for payment of Wheeling Dealing charges to western grid by the appellant. Thus, the order of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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