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TMI Blog2023 (8) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... ced in the factory of the appellant and supplied to another unit of the appellant for use of in manufacturing of the final product of such other unit. 2. The facts of the case are that the appellant is engaged in the manufacture of High Carbon Ferro Chrome and Chrome Ore Briquette. The appellant is having captive power plant for generation of electricity and the surplus electricity generated at the captive power plant was - a) supplied free of cost to another unit of the appellant located at Therubali for use in manufacturing final products. b) sold to GRIDCO. c) consumed in township. With regard to Cenvat credit of inputs and input services for generation of electricity which has been sold to GRIDCO or to use in township, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power generated but transferred to their sister concerns. It is the case of the Revenue that the inputs and input services are not used in respect of power which is generated and captively consumed. We find no merits in the arguments put forth by the adjudicating authority in denying the cenvat credit to the appellant as in an identical issue, in respect of very same assessee, but situated at Chittorgarh, Rajasthan, this bench vide Final Order No. A/5189551899/2016 held as under: "Heard both the sides and examined the appeal records. The short point for decision is whether or not the appellant is eligible to avail the credit on input services used in the generation of electricity which is partly cleared to their sister units who are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side parties and not to clearance of electricity to another manufacturing unit of the appellant. The input service credits attributable to the electricity sold to utility companies are not available to the appellants as held by the Hon'ble Supreme Court. This, the appellants are not contesting and have already reversed the amount towards such input service credits." 6. Since the issue is no more res integra we follow the decision of the Tribunal in the earlier case in an identical issue and hold that Cenvat Credit on input and input services proportionate to the power transferred to sister concerns through the Central electricity grid, need not be reversed. 7. In view of the above, the appeals filed by the Revenue are rejected and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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