ITC eligible on maintaining systems to collect fly ash generated in thermal power plant

Ramco Cements Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) Appellants are with the suppliers of fly ash. It is seen that appellants are installing PDFACS systems in the factories of thermal plants and contract for maintenance providing man power etc. is given to the respective suppliers. These suppliers do maintain such systems and transport fly ash collected at the end of thermal power units. We find that it is not the case of the department that appellants are not using the fly ash in the manufacture of cement i.e final product. The maintenance of PDFACS systems by the contractors...