JUDGMENT :

G.A. SANAP, J.

1. This appeal filed by the Revenue was admitted on the following two substantial questions of law 31.07.2017:

(i) Whether the CESTAT was correct in holding that the respondent No. 1 is entitled to avail the credit on goods used in erection of Captive Power Plant by two other Divisions of respondent No. 1’s group especially when Rule 57Q(6) of the erstwhile Central Excise Rules, 1944 specifically stipulated that a manufacturer shall be allowed credit of specified duty paid on capital goods manufactured by him for the manufacture of the final products in his factory?

(ii) Whether the CESTAT was correct in holding that respondent No. 1 can avail Modvat Credit on duty paid inputs or any goods used in the manufacture of Captive Power Plant without filing the declaration under Rule 57G and without following the procedures required under rule 57(T)(7) and without obtaining registration certificate as required under Rule 174 (4) of the erstwhile Central Excise Rules, 1944.

2. The facts giving rise to the above substantial questions are as follows:

The Assistant Commissioner Customs and Central Excise, Chandrapur vide order dated 26.11.1999 disallowed the Modvat Credit