Cenvat Credit admissible for generation of electricity in captive power plant

India Cements Limited Vs Commissioner of Customs (Madras High Court)

Madras High Court held that that electricity captively generated is an input, accordingly, CENVAT Credit admissible on import of coal used for generation of electricity.

Facts- The Appellant is a manufacturer of cement under the provisions of the Central Excise Act 1985. It had set up a Captive Power Plant (CPP) within its factory premises at Sankar Nagar, Tirunelveli District.

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