TMI Blog2012 (8) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice the allegation is that the electricity is used in the peripheral area within factory gate - matter is remanded to the Commissioner - E/712 and 713/11 Mum - - - Dated:- 19-1-2012 - Shri S.S. Kang, Shri Sahab Singh, JJ. Shri J.C. Patel, Advocate for appellant Ms. D.M. Durando, Dy. Commissioner (A.R.) For Respondent Per : S.S. Kang Heard both sides. 2. Common issue is involved in both these applications; therefore they are being taken up together. 3. The applicant filed these applications for waiver of total demand of duty, interest and penalties. 4. The demand is confirmed after denying credit on the ground that the appellant was availing benefit of exemption on inputs used in the production of LPG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, question of reversal of credit of duty paid on the inputs used in the manufacture of fuel does not arise , therefore input service credit availed in respect of Nitrogen which is also input for the manufacture of LPG which is used for degassing of wagons, is not sustainable. 5.1 In respect of electricity which is manufactured and used in the peripheral area and used outside the factory, the contention of the applicant is that since the electricity is not an exempted final product, therefore the demand of 10% on the value of electricity going outside the factory is not sustainable. In respect of inputs used in the generation of electricity which is going outside the factory, the appellant relied upon the decision of the Hon ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing of wagons and no duty is paid on such quantities, therefore the demand is rightly made. In respect of the electricity which is generated in the captive power plant and used outside the factory, the Revenue relied upon the findings in the impugned order. 7. We find that as the appellant is reversing credit in respect of inputs used in or in relation to the manufacture of LPG and in respect of Nitrogen which is used for degassing of wagons. We find that the appellant has cited the above decision in appellant s own case before the adjudicating authority and the adjudicating authority has also taken note of that, however, no finding has been given in this regard. 8. In respect of electricity used outside the factory of production as w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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