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2018 (5) TMI 1416 - CESTAT CHENNAICENVAT credit - Carbon Black Feed Stock (CBFS) - Department was of the view that the appellants are not eligible for credit on CBFS which is used for generation of electricity which is wheeled out - Held that: - The process of manufacture has been explained. Undeniably, CBFS is an input used for manufacture of Carbon Black. It cannot be said that appellant has procured CBFS for generation of electricity. Appellants have registered for manufacture of Carbon Black by using CBFS as input. The judgement of Hon’ble Allahabad High Court in the case of Hi-Tech Carbon [2018 (2) TMI 819 - ALLAHABAD HIGH COURT] would be applicable to the present case, where it was held that the demand of cenvat credit on CBFS cannot sustain alleging that lean gas emerged is used for generation of steam. Demand cannot sustain - appeal allowed - decided in favor of appellant.
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