TMI Blog2005 (8) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... n right in allowing the appeal and holding that since steam was admittedly manufactured and used within the plant, Modvat credit could not have been denied? 11.2 Whether the Tribunal has been right in applying the provisions of Rule 57B, when Rule 57B was not in existence during the material period November, 2000 to June, 2001?" 2. The respondent-assessee is engaged in manufacture of fertilize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Rules, 1944 and Rule 8 of the Cenvat Credit Rules, 2001. It is the case of the Revenue that the credit of duty paid on inputs used in the manufacture of exempted final products is not allowable. The Tribunal has found that in fact the inputs are used as 'fuels' and hence the assessee had rightly availed of the credit. The Tribunal has quoted Rule 57B of the Central Excise Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (2) of Rule 57AD it is provided that where a manufacturer avails of Cenvat credit in respect of any inputs which are used for the manufacture of final products which are chargeable to duty as well as exempted goods, then he has to maintain separate accounts. For the present it is not necessary to deal with the remaining part of sub-rule (2). However, what is material is that in sub-rule (2) an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 57AD read with definition of 'input' under Rule 57AA(d). 6. In light of the aforesaid finding of fact recorded by the Tribunal it is apparent that no substantial question of law arises from the impugned order of Tribunal. The appeal is accordingly dismissed. 7. Before parting it is necessary to record appreciation for the services rendered by Shri Rakesh Gupta as amicus curiae. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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