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2019 (6) TMI 197 - AT - Central ExciseCENVAT Credit - manufacture of dutiable and exempted dairy products - entire quantity of Furnace oil received in their factory which was used for producing steam and the steam in turn was used for various process of manufacture of dutiable and exempted goods - period July 2001 to May 2005 - HELD THAT:- The Appellants are not entitled to the credit of Furnace oil which is used in manufacture of exempted goods. Reliance placed in the case of COMMNR. OF CENTRAL EXCISE VERSUS M/S. GUJARAT NARMADA FERTILIZERS CO. LTD. [2009 (8) TMI 15 - SUPREME COURT]. Case remanded back to the adjudicating authority to ascertain the quantum of credit to be reversed / paid based upon the actual use of quantity of such input in exempted goods - appeal allowed by way of remand.
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