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2017 (8) TMI 1113 - BOMBAY HIGH COURTCENVAT credit - captive consumption - steam produced by appellant used by sister concern - The main unit was using Furnace Oil as fuel for production of steam in the boiler. The steam so produced is consumed captively by the main unit. The steam was also supplied by the Respondent to their adjoining sister concern, namely, M/s. Alkem Laboratories through pipelines - Held that: - the Appellant can in no way be aggrieved by the impugned order of CESTAT since CESTAT has merely remanded the matter back upon the contention of the revenue that it was not known whether the sister concern of the Respondent had cleared the final product in which steam was generated on payment of duty or not. CESTAT has directed verification of the payment of duty by the sister concern by the adjudicating authority and only upon verification, it would be determined whether the end products of the sister concern are cleared on payment of duty and if that is answered in the affirmative, then CENVAT credit cannot be denied to the Respondent - appeal dismissed being not admitted.
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