TMI Blog2015 (10) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... in turn used for manufacture of electricity following Tribunal's decision in the case of CCE Vs Sudarshanam Spinning Mills (2004 (1) TMI 162 - CESTAT, CHENNAI) which was challenged by Revenue before Hon'ble High Court, Madras [2011 (8) TMI 1074 - MADRAS HIGH COURT]. The Hon'ble High Court by its order dt. 4.8.2011 dismissed the CMA filed by Revenue upholding Tribunal's decision on the issue. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit on furnace oil used in generation of steam and in turn used in the manufacture of electricity. Adjudicating authority confirmed the demand of ₹ 11,74,344/- and also imposed penalty of ₹ 10,000/- vide order dt. 25.3.2004. On appeal, the Commissioner (Appeals) has set aside the impugned order and allowed the appeal by relying the Tribunal's decision of this Bench in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that Commissioner (Appeals) has allowed the respondent's appeal and held that furnace oil used in the generation of steam which in turn used for manufacture of electricity following Tribunal's decision in the case of CCE Vs Sudarshanam Spinning Mills (supra) which was challenged by Revenue before Hon'ble High Court, Madras in C.M.A.No.1636/2005. The Hon'ble High Court by its ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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