Leasing out of captive power plant doesn't amount to removal of inputs used in manufacturing of such

Cenvat Credit : 'Leasing' of captive power plant for better operation and without any change in physical place, does not amount to 'removal' of cenvated inputs, capital goods and input services used therein; hence, no Cenvat reversal can be demanded under rule 3(5) of CENVAT Credit Rules, 2004