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2018 (8) TMI 401 - AT - Central ExciseWhether the respondent is entitled to avail the benefit of N/N. 67/95 for use of ‘fuel oil’ and ‘lean gas produced in the refinery and captively consumed as fuel oil for generation for electricity, used for manufacture of various petroleum products, namely, SKO, LPG and NAPTHA? Held that:- The issue involved in this appeal is also no longer res-integra and is settled that if the Cenvat Credit attributable to input in the exempted products are either reversed or paid back the benefit of exemption Notification No. 67/95 dated 16/3/1995 can’t be denied in view of a judgment in the case of GODAVARI SUGAR MILLS LTD. VERSUS COMMISSIONER OF C. EX., BELGAUM [2006 (11) TMI 497 - CESTAT, BANGALORE]. Appeal dismissed - decided against Revenue.
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