Cenvat Credit admissible for services received for setting up captive wind mill plant

Rajhans Metals Pvt. Ltd. Vs Commissioner of Central Excise (Gujarat High Court) Gujarat High Court held that the services received in respect of setting up the captive wind mill plant are eligible for the Cenvat Credit under rule 2(l) of the Cenvat Credit Rules, 2004. Accordingly, the writ petition is allowed. Facts- The present Tax Appeal is filed u/s. 35G of the Central Excise Act, 1944 arising out of the final order dated 07.09.2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad. The substantial question involved herein is whether the CESTAT is correct in holdi...