TMI Blog2017 (9) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - Its apparent from this Rule 57B(1) of Central Excise Rules 1944 that credit of inputs used for generation of steam would be allowed provided the steam manufactured is used within the factory of production - it is apparent that the Commissioner (Appeals) recognised that the credit is admissible provided specified procedure are followed - appeal allowed - decided in favor of appellant. - E/89 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are before the Tribunal. 2. Ld. Counsel for the appellant pointed out that they are manufacturer of pharmaceutical products for which they require steam. The appellant had hired some premises in the adjacent factory and installed boiler and furnace for generation of steam. Revenue sought to deny the credit essentially on the ground that the said goods were not brought in the factory of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer of the final products, whether directly or indirectly and whether contained in the final products or not, namely :- (i) Inputs which are manufactured and used within the factory of production; (ii) Paints (iii) Inputs used as fuel (iv) Inputs used for generation of electricity or steam, used for manufacture of final product or for any other purpose, within the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cognised that the credit is admissible provided specified procedure are followed. 6. In the appellant s own case the Commissioner (Appeals) for the subsequent period vide order dated 13.03.2005 dropped the demand and the same has been accepted by the revenue. As the infraction pointed out by the revenue are procedural in nature and for the subsequent period, revenue has allowed the credit, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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