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2009 (11) TMI 302 - HC - Central ExciseCenvat-HSD Oil- whether High Speed Diesel (HSD) utilized by the Petitioners Company as a fuel for generating electricity to run their factory which is engaged in the manufacture of yarn is an ‘input’ within the meaning of Rule 57A and 57B of the Central Excise Rules and the petitioners are entitled to claim Modvat on the same? Held that- In any event here we are only considering the question as to what is the effect of notification specifically excluding HSD from the category of inputs. I may be an input but once the Government in its wisdom exercises its powers under Rule 57A and specifically excludes HSD oil from the category of inputs on which the benefit of excise paid can be taken, the petitioner was not entitled to claim Modvat credit on this item. Hence, the petitioner was not entitled to claim credit of the excise paid on HSD oil which had been specifically excluded.
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