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Insurance captive power plant is an input service eligible for Cenvat Credit

Case Law Details

Case Name
Hindalco Industries Ltd. Vs Commissioner of Central Excise (CESTAT New Delhi)
Date of Judgement/Order
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CESTAT, NEW DELHI BENCH Hindalco Industries Ltd. versus Commissioner of Central Excise, Allahabad FINAL ORDER NO. A/561/2011-EX (BR) STAY ORDER NO. 791/2012-EX(BR) stay application no. 45 of 2012 CENTRAL EXCISE APPEAL NO. 44 OF 2012 MAY 7, 2012 ORDER Ajit Bharihoke, President The appellant M/s Hindalco Industries Ltd., Renukoot is engaged in the manufacture of aluminium and product thereof which are subject to excise duty. Undisputedly, the appellant has a power plant namely Renusagar power plant located at some distance from the main unit of the appellant. The entire power production from the...
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