2005 (11) TMI 124

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..... ether steam generating boiler parts, pressure transmitter and other components of captive power plant which generated electricity, which was mainly used within the factory of production of final product for the manufacture of such product and partly sold out to Tamil Nadu Electricity Board (TNEB) during Sept.-Nov.'95 were eligible for capital goods credit under Rule 57Q of the Central Excise Rules .....

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..... se outside the factory, the lower authorities have denied capital goods credit to the assessee in respect of the aforesaid components of captive power plant. After hearing both sides, I find that in the case of Commissioner of Customs v. HEG Ltd. [2004 (177) E.L.T. 605 (Tri.-Del.)], a Division Bench of the Tribunal considered the aforesaid question and held against the Revenue, following two decis .....

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..... gment in HEG Ltd. (supra) has been successfully challenged by the Department. 2. Yet another decision of the Tribunal (Division Bench) which is in favour of the assessee on similar set of facts is in the case of Commissioner of Central Excise, Raipur v. Jindal Steel and Power Ltd. [2003 (158) E.L.T. 178 (Tri.-Del.)], wherein capital goods credit was allowed in respect of capital goods used in p .....

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