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TMI Blog2008 (2) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... t deniable - denial of credit is not sustainable - E/2983-2984/2004 - 70-71/2008-(PB), - Dated:- 6-2-2008 - S/Shri S.S. Kang, Vice President and P. Karthikeyan, Member (T) Shri Bipin Garg, Advocate for the Appellant. Shri S.M. Tata, SDR for the Respondent. [Order S.S. Kang, Vice President] - Common issue in involved in these appeals, therefore, are being taken up together. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the decision of the Tribunal in the case of Diamond Cements Vs. CCE reported in 2004 (189) ELT 34, the contention of the appellant is that the Tribunal in similar situation in above case allowed the credit in respect of fuel used for generation of electricity supplied to sister concern. The appellant also submitted that subsequently the Revenue issued one registration in respect of both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shree Cement was rightly made. 5. We find that M/s Manglam Cement Ltd. is engaged in the manufacture of cement. Another unit which is situated on the same plot M/s Neer Shree Cement is also owned by M/s Manglam Cement are also engaged in the manufacture of cement, DG sets are installed in the premises of M/s Manglam Cement Ltd. part of power generated is supplied to M/s Neer Shree Cement. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Revenue. In similar situation, we find that the Tribunal in the case of Diamond Cements (supra) allowed the benefit of inputs used in the generation of power which was supplied to the sister unit. In view of the above, we find that denial of credit is not sustainable hence set aside. The appeals are allowed. (Dictated pronounced in open Court) - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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