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2009 (3) TMI 109 - CALCUTTA HIGH COURTCenvat / Modvat Credit – Use of LDO (Fuel) for generation of electricity - manufacturer used the inputs as fuel for generation of electricity which electricity in turn was used in the factory for manufacture of both excisable goods cleared upon payment of duty and Sulphuric Acid without payment of duty cannot be denied the benefit of MODVAT credit because the respondent removed Sulphuric Acid from its factory premises to another factory premises of its own following Chapter X Procedure without complying with the provisions contained in Rule 57CC(1) and (9) of the Central Excise Rules. In fact, those Rules are not applicable when the inputs are used as fuel. – Decision of the Tribunal allowing Modvat credit affirmed.
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