TMI Blog2014 (1) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... d the interest liability on the appellant, which seems to be not in consonance with the law - the appellant is eligible for the Cenvat credit of duty payment made by them, when the fuel is used for generation of electricity, which was specifically consumed for manufacture of excisable as well as non-excisable goods – Following COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, VADODARA-II Versus M/s GUJARAT NARMADA FERTILIZERS CO LTD [2012 (4) TMI 309 - GUJARAT HIGH COURT ] – order set aside – Decided inf avour of Assessee. - E/235/2006 - A/10297/2013-WZB/AHD - Dated:- 14-2-2013 - Shri M.V. Ravindran and H.K. Thakur, JJ. Shri Anand Nainawati, Advocate, for the Appellant. Shri K.N. Joshi, AR, for the Respondent. ORDER This appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are used in generation of electricity and subsequently used in the manufacture of Superior Kerosene Oil (PDS) and Liquefied Petroleum Gas (Domestic) in the respective months on the basis of optimum average consumption of electricity. But the appellant paid the differential duty for the months of March, 2005 to September, 2005, on 25-10-2005 instead of duty payment by the due date for the respective months. As per the provision of Rule 8 of Central Excise Rules, 2002, the duty on the goods removed during a month is required to be paid by 5th day of the following month and in case of goods removed during the month of March, duty is required to be paid by the 31st day of March. Further, if an appellant fails to pay the amount of duty by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of Rule 6(3) of Cenvat Credit Rules, 2004 are followed. It is his submission that on their own they have discharged the duty liability, took the Cenvat credit, which was also allowed by the department and hence there is no question of interest to be discharged on the said amount. He would rely upon the judgment of the Hon ble High Court of Gujarat in the case of Gujarat Narmada Fertilizers Company Limited - 2012-TIOL-273-HC-AHM-CX. He would also submit that this Bench in the case of Paper Products Limited vide Miscellaneous Order No. M/1291/WZB/AHD/ 2012, dated 5-7-2012 [2013 (292) E.L.T. 389 (Tribunal)], relying upon the said judgment of the Hon ble High Court of Gujarat, set aside the demand of interest which was confirmed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of electricity, which was specifically consumed for manufacture of excisable as well as non-excisable goods. If that be so, we find that the judgment of Hon ble High Court of Gujarat in the case of Gujarat Narmada Fertilizers Company Limited (supra) would cover the issue in favour of the assessee. 10. We also find strong force in the contentions raised by the learned counsel that the order of this Bench in application for rectification of mistake in Appeal No. E/728 of 2006, dated 5-7-2012 is squarely on the issue. We find that in the said ROM application, we had corrected the mistake that crept in our final order for upholding the interest despite there being eligibility of the appellant to avail Cenvat credit in his sister unit. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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