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2016 (11) TMI 772 - CESTAT CHANDIGARHReversal of CENVAT credit - consumable including furnace oil - furnace oil used in the manufacture of dutiable goods as well as final exempted goods cleared by availing the N/N. 04/97 and N/N. 5/98 - Whether credit of duty is admissible to the inputs in the present case in terms of erstwhile Rule 57C and 57CC of Central Excise Rules, 1944, used in both dutiable as well as exempted goods when no separate account has been maintained nor 8% duty reversed in respect of clearances of exempted goods? - Held that: - we find that the similar issue came up before the Hon'ble Punjab and Haryana High Court in the case of Super Auto (I) Ltd. [2007 (10) TMI 23 - HIGH COURT, PUNJAB AND HARYANA] where it was held that the credit on furnace oil which was used as fuel is not required to be reversed - As the issue has already been settled in favour of the appellant, therefore, we hold that the furnace oil used as fuel by the appellant for manufacture of dutiable as well as exempted final products, the appellant is not required to be reversed credit availed on furnace oil which has been used as fuel. Appeal allowed.
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