Sanghi Cement Grinding Unit Gujarat India Oio 17 Adc 2017 Customs Amp

Sanghi Cement Grinding Unit Gujarat India Oio 17 Adc 2017 Customs Amp

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    The noticee was also supplying electricity generated from this power plant to their another factory, viz., M/s Sanghi Industries Limited (Grinding Unit) at village Akri, their jetty and residential colony. Hence, it appeared that the cenvat credit availed by the noticee on such inputs was not admissible.

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    The noticee was also supplying electricity generated from this power plant to their another factory, viz., M/s Sanghi Industries Limited (Grinding Unit) at village Akri, their jetty and residential colony. Hence, it appeared that the cenvat credit availed by the noticee on such inputs was not admissible.

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    5.5 In the course of the arguments, Ld. Advocate has also placed reliance on the Tribunal decision in the case of Ultratech Cement Ltd. Vs. CCE, Ahmedabad 2015 (320) ELT 635 (Tri.-Ahmd.), wherein it had been held that use of surplus electricity in other units of the same company or to its subsidiary should not lead to denial of credit taken

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    5.5 In the course of the arguments, Ld. Advocate has also placed reliance on the Tribunal decision in the case of Ultratech Cement Ltd. Vs. CCE, Ahmedabad 2015 (320) ELT 635 (Tri.-Ahmd.), wherein it had been held that use of surplus electricity in other units of the same company or to its subsidiary should not lead to denial of credit taken

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