Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 631 - CESTAT AHMEDABADCenvat Credit - Extra low Sulphur oil - whether ELS is different from the HSD - Held that:- Commissioner (Appeals) came to the conclusion that ELS-HSD is substitute for the HSD and not altogether a different commodity as it has the same use as of the HSD. He rejected the contentions of the appellant that ELS is totally different from HSD holding that ELS is not eligible for purpose of modvat credit. We find that there is no doubt about the fact that low sulphur diesel is environmentally cleaner than the HSD but there is no reason to say that it is totally different from the HSD. Since the HSD is excluded from the purview of modvat credit eligibility, there is no reason to allow the modvat credit on Low Sulphur HSD. - Decided against the assessee.
|