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TMI Blog2024 (9) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act is read with rules 2(k)(iii) and rule 3 in Cenvat Credit Rules, 2004 - HELD THAT:- Both units of respondent correspond or come within the meaning of factory given in the Act. Input includes all goods used for generation of, inter alia, electricity for captive use. Apart from surplus electricity sold to Gridco, electricity that was surplus in the generating unit was transmitted to the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sinha And Hon ble Mr. Justice M.S. Sahoo For the Appellant : Mr. T.K. Satapathy, Senior Standing Counsel (Income Tax) For the Respondent : Mr. Jagabandhu Sahoo, Sr. Advocate, Mrs. Kajal Sahoo, Advocate JUDGMENT ARINDAM SINHA, J. 1. Revenue seeks to prefer appeal under section 35G in Central Excise Act, 1944. Mr. Satapathy, learned advocate, Senior Standing Counsel appears on behalf of revenue and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding impugned final order, when definition of factory in section 2 (e) of the Act is read with rules 2(k)(iii) and rule 3 in Cenvat Credit Rules, 2004. He submits, the appeal be admitted on substantial questions of law suggested in the memorandum or to be framed by us. 4. Mr. Sahoo, learned senior advocate appears on behalf of respondent and seeks service and audience. Mr. Satapathy opposes o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correspond or come within the meaning of factory given in the Act. Input includes all goods used for generation of, inter alia, electricity for captive use. Apart from surplus electricity sold to Gridco, electricity that was surplus in the generating unit was transmitted to the other unit for use in manufacture of the dutiable goods. Hence, it cannot be said that the transmitted electricity was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent case. ... ... Aforesaid final order was affirmed by the Rajasthan High Court, noted by the Kolkata Bench in impugned order. 8. We do not find any substantial question of law arises regarding use of the electricity manufactured in one unit of respondent but transmitted for use by another for use in manufacture of dutiable goods, to obtain cenvat credit. 9. The appeal is dismissed. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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