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2015 (10) TMI 2453 - CESTAT MUMBAI

2015 (10) TMI 2453 - CESTAT MUMBAI - TMI - CENVAT Credit - Whether appellant is required to debit an amount of Cenvat Credit proportional to the utilisation of steam in non-productive use in canteen and laundry or otherwise - Held that:- Cenvat Credit on furnace oil is eligible to be availed by the appellant as they are utilising the steam produced by using furnace oil for manufacturing of final products in factory premises. It is also undisputed that some part of the steam is utilised in cantee .....

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ama(2007 (7) TMI 315 - HIGH COURT OF JUDICATURE AT BOMBAY) their Lordships were considering the use of electricity generated in the factory and the above observations were made while denying the proportionate Cenvat Credit on the fuel used in that portion of electricity which is used for lighting the residential quarters. We find that the said observations will apply in the case in hand as it is undisputed that the canteen services and the laundry service is used within the factory and in a way .....

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2006. As the appeals are in respect of the very same assessee and the issue along being the same, they are being disposed of by a common order. 2. The issue in brief in these cases is the appellant had availed Cenvat Credit of Central Excise duty paid on the furnace oil, which was used for manufacture of steam. Some part of the steam produced was utilised in canteen and in laundry. It is a case of the revenue that the steam utilised for non-productive purpose cannot be considered as being used i .....

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ng of final products. It is his submission that the canteen services are requirement of the law and the uniform is used by the appellant's employees in the manufacturing activity of the final products. It is the submission that the canteen services being pre-requisite of any manufacturing activity. She would submit that the Tribunal in the case of Raymond Ltd. - 2000 (117) ELT 104 has an identical set of facts laid down the meaning of the words "for any other purposes". It is her s .....

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the case in hand, the steam is used for non-productive purposes in the canteen and in the laundry. It is his submission that such credit should not be allowed. 5. We have considered the submissions made at length by both sides and perused the records. 6. As correctly put by both sides, the issue that falls for consideration in this case is whether appellant is required to debit an amount of Cenvat Credit proportional to the utilisation of steam in non-productive use in canteen and laundry or ot .....

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food cannot be disputed by any one. Again, using of clean uniform in the course of manufacturing of final products cannot also be disputed as unwanted expenses. On this factual matrix, we find that the steam which is used in the factory premises is in a way related to manufacturing of final products. We find strong force in the contentions raised by the learned Counsel that the entire dispute needs to be considered from the angle whether the use of steam by the appellant in the factory premises .....

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uld be available to inputs used for generation of electricity provided, the electricity is used for manufacture of final products or for any other purpose connected with or related to the manufacture of the final products. In other words, the use of electricity must have nexus with the goods manufactured in the factory. For example, where the electricity is used in the production of an intermediate product within the licensed premises for use in the final product or use of electricity in the god .....

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