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TMI Blog2008 (8) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants were permitted to clear electricity generated in the captive power plant and simultaneously to receive equal quantity of electricity from the Electricity Board. The fact that the appellants received same quantity of electricity which were cleared to the Electricity Board is not in dispute. - the inputs used in generation of electricity which was cleared to the State Electricity Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of inputs used in generation of electricity on the ground that the electricity generated was cleared to the State Electricity Board without payment of duty. 2. The appellants are engaged in the manufacture of various steel products, such as slabs, blooms, ingots, etc. The appellants installed Arch Furnace for the manufacture of ingots, slabs which were cleared on payment of appropriate duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy and the appellants receive the equal quantity of electricity from the State Electricity Board to maintain uniform frequency which was used in the manufacture of excisable goods. The Revenue issued show-cause notices for demand of duty by denying credit of duty paid on furnace oil on the ground that electricity generated by the appellants is being cleared to the electricity board. 3. The con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s availed credit in respect of inputs used in generation of power and the part of power so generated was cleared to the Electricity Board outside the factory of production, therefore, credit was rightly denied. 5. We find that the appellants availed credit in respect of inputs used in generation of electricity. The appellants entered into agreement with the State Electricity Board termed as Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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