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TMI Blog2008 (6) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... hary, Jt. CDR, for the Respondent. [Order per : P.K. Das, Member (J)].- Common issue is involved in both the appeals and therefore, these are being taken up together for disposal. 2. The appellants are engaged in the manufacture of Motor Vehicles a parts thereof classifiable under Heading No. 87.02 and 87.08 of the Schedule to the Central Excise Tariff Act, 1985. The appellants installed three G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of Rule 2(g) of the said Rules, credit cannot be denied. He relied upon several decisions of the Tribunal wherein it has been held that Furnace Oil/SLHS used as fuel for generation of electricity used in manufacturing process of both dutiable as well as non-dutiable final goods, fuel being specifically excluded under Rule 6(2) of Cenvat Credit Rules, 2002, assessee is not liable to reverse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant sold the electricity to the joint Venture and their vendors. He relied upon the decision of the Hon'ble Supreme Court in the case of Vikram Cement v. CCE, Indore reported in 2006 (194) E.L.T. 3 (S.C.). He also submits that the decision of the Hon'ble Supreme Court in the case of Solaris Chemtech Ltd. (supra) is squarely applicable in the present case. 5. After hearing both the sides and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration of electricity which has been used in the appellants factory whether for final products or for any other purpose, within factory of production, which is covered within the meaning of Rule 2(g) of the Rules. The instant appeals relate to denial of credit on Naptha used as fuel for generation of electricity, which has not been subsequently used in the factory of production, and sold/supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rkers families, colonies etc. In view of the decisions of the Hon'ble Supreme Court, we find that the Adjudicating Authority has rightly disallowed the quantity of naptha used for generation of electricity was sold/supplied to joint ventures and vendors. There is no need to discus the case laws of Tribunal cited by the learned Advocate. Regarding imposition of penalty, we find that it is a case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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