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3. The appellant is engaged, inter alia, in the manufacture of zinc ingots and lead falling under Chapters 78 and 79 respectively of the First Schedule to the Central Excise Tariff Act, 19853. It availed CENVAT credit on various inputs, capital goods, and input services under the provisions of the CENVAT Credit Rules 2002/CENVAT Credit Rules 20044.
4. The following three issues arise for consideration in the appeals:
(i) Whether the order directing for reversal of CENVAT credit availed by the appellant of duties paid on capital goods and inputs transferred by the appellant to its Captive Power Plant 5 Unit, located within the factory