TMI Blog2015 (10) TMI 2404X X X X Extracts X X X X X X X X Extracts X X X X ..... on for manufacture of final products or HSD is not used in generation of such electricity. The exclusion clause, as it stood in explanation does not bring within its ambit HSD used for generation of electricity. - Decided in favour of assessee. - Central Excise Reference No. - 8 of 2001 - - - Dated:- 27-10-2015 - Hon'ble Sudhir Agarwal And Hon'ble Shashi Kant, JJ. For the Applicant : C.S.C. For the Respondent : Jitender Kumar ORDER ( Delivered by Hon'ble Sudhir Agarwal, J. ) 1. Heard learned counsel for parties. 2. This reference has come up pursuant to judgment of Apex Court in Civil Appeal No. 14 of 2001, decided on 3rd January, 2001, whereby following two questions have been referred to the Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee filed appeal before Commissioner (Appeals), which was dismissed vide order dated 10.02.1998 and view taken by Assistant Commissioner was upheld. Matter was taken in second appeal before Custom, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as 'Tribunal'), who held vide order dated 05.02.1999, that HSD is used in generating electricity, which in turn is used in running machines for manufacture of various items, in which assessee is engaged and hence in terms of decision of M/s India Cement Vs. Commissioner Central Excise Hyderabad [1997 (95) ELT 520], assesee was entitled for MODVAT credit. The Tribunal thus allowed appeal. 7. Revenue made an application for referring the above two questions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and the conditions and restrictions that may be specified in the notification : Provided that the Central Government may specify the goods or classes of goods in respect of which the credit of specified duty may be restricted. [Explanation. - For the purposes of this rule, inputs includes - (a) inputs which are manufactured and used within the factory of production, in or in relation to, the manufacture of final products, (b) paints and packaging materials, (c) inputs used as fuel, and (d) inputs used for generation of electricity, used within the factory of production for manufacture of final products or for any other purpose, but does not include - (i) machines, machinery, plant, equipment, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
