TMI Blog2006 (12) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Commissioner (Appeals) upholding the order in original by which the proceedings proposing Cenvat credit of Rs. 3,06,323/- and imposition of penalty etc. were dropped. 2. The learned Commissioner (Appeals) held that the respondent had correctly availed/utilized Cenvat credit on furnace oil/residual fuel oil which were used as fuel inputs by the job worker. It was held that the Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, then the manufacturer shall maintain separate accounts, as provided therein, of all the inputs used in the manufacture of dutiable final products and exempted goods and can take credit only on that quantity of inputs which is intended for use in the manufacture of dutiable goods.. Prima facie, this would mean that any entitlement to get Cenvat credit would not arise in respect of the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il used. Rule 6 of the Cenvat Credit Rules, 2002, however, differently worded. 5. Therefore, the question whether the division bench decision in Zenith Die Cast Pvt. Ltd. (supra) will apply in the context of Rule 6 and on the facts of the present case, deserves to be decided by a division bench. The matter may, therefore, be placed before the President for constituting a larger bench for conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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