Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 786 - AT - Central ExciseReversal of credit - Rule 57CC of CER, 1944 read with Rule 6(2) of CCR 2001/2002 & 2004 - manufacture of Carbon Black - input furnace oil used for generation of steam to run their machinery and to generate electricity and some part of the surplus steam is sold out to the adjoining industrial units - whether appellant required to reverse credit on the units cleared? - validity of SCN - Held that: - the whole SCN is misconceived as it is not the case of Revenue that furnace oil is not fuel, used in the factory of the respondent-assessee - steam is not a final product of the respondent-assessee the rigours of Rule 6(2) of the Cenvat Credit Rules, 2001, 2002 & 2004 are not applicable - appeal dismissed - decided against Revenue.
|