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

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 pr...