1998 (2) TMI 228

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..... by the Commr. (Appeals), Central Excise, Chandigarh. In the impugned order, the Commr. (Appeals) held that diesel oil which is used in the manufacture of final product, the Modvat credit on such light diesel oil is admissible and when it is used in the generation of electricity in the generating set, the Modvat credit is not available on such light diesel oil. 2. The respondent made written subm .....

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..... decision of the Tribunal in the case of Ferro Alloys Corporation Ltd. v. C.C.E., Visakhapatnam reported in 1997 (20) RLT 778 (Tribunal). He therefore, prays that the appeal be allowed. 4. In this case, the Revenue filed this appeal only on the ground that Modvat credit is not available in respect of light diesel oil used for generation of power. The Tribunal in the case of Ferro Alloys Corporat .....

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..... e relied upon by the respondents are not applicable in the present case. 6. In the present case the adjudicating authority specifically held that respondents are using light diesel oil in generator for generating electricity and this fact was admitted by the respondents. The issue is fully covered by the decision of the Tribunal in the case of Ferro Alloys Corporation Ltd. v. C.C.E. (supra). C .....

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