TMI Blog2012 (7) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... n in manufacture and transmission of such power to other units - the matter may go back to learned adjudicating authority to compute the quantum to be reversed. - E/794/04, E/388/08, E/562/10 - - - Dated:- 14-6-2012 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. Shri K.S. Venkatagiri, Adv. For the Appellant Shri Paromd Kumar, SDR For the Respondent Per D.N. Panda Purs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evy of penalty are involved in all the three appeals for the same cause of disallowance of CENVAT Credit availed against use of furnace oil and lubrication oil for generation of electricity and such electricity transmitted to the other units of the appellant. Appellant s principal submission was that following the Apex Court s judgment in Maruti Suzuki Ltd. Vs. CCE, Delhi.III [2009 (240) ELT 641 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the apex court in Maruti Suzuki (supra) and also the observation of the Hon ble High Court at Madras in CMA.No.948/2006. 5. Heard both sides and perused the records. 6. There were two disputes before Tribunal. The first issue was admissibility of CENVAT Credit on the furnace oil used for generation of electricity and transmission of such electricity to other units of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llegation earlier in the adjudication that the appellant was debiting the lower amount for other wise use use of furnace oil which is apparent from para 4 of the adjudication order. Since, the remand is proposed by both sides this aspect also shall be looked into by the ld adjudicating authority for the reasons that matter needs fresh consideration in terms of the judgment of the Hon ble High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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