The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that Credit is admissible even when windmill is not located inside factory premises. The respondent, M/s. India Pistons Ltd is engaged in the manufacture of parts of IC engines, parts of air compressors and circuits. They are also registered with the Central Excise Department. They availed the facility of CENVAT credit of duty paid on inputs, capital goods and input services. They had taken lease of 27 windmills from M/s. Ashok Leyland Wind Energy Ltd. The said company was responsible for development, maintenance and operation of the windmills and for effective functioning of the same.
Source Taxscan
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