9911796707
TMI Blog1998 (2) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... filed this appeal against the order-in-appeal passed 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 li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erating set for generation of electricity. He relied upon the 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 gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel oil used for generation of electricity hence the facts of the case 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 Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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