Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 607 - AT - Central ExciseMODVAT/CENVAT credit - furnace oil - Revenue sought to deny the credit essentially on the ground that the said goods were not brought in the factory of the appellant but were sent to the premises of the adjacent unit where boiler and furnace was installed - Rule 57I of the Central Excise Rules 1944 - Held that: - Its apparent from this Rule 57B(1) of Central Excise Rules 1944 that credit of inputs used for generation of steam would be allowed provided the steam manufactured is used within the factory of production - it is apparent that the Commissioner (Appeals) recognised that the credit is admissible provided specified procedure are followed - appeal allowed - decided in favor of appellant.
|