TMI Blog2000 (11) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... used as fuel in the manufacture of electricity would be entitled to the benefit of Modvat credit even before its amendment on 16-3-1995. 2. We find that the Larger Bench of the Tribunal in the case of Ballarpur Industries v. C.C.E., 2000 (116) E.L.T. 312 (T-LB) = 2000 (36) RLT 537 (CEGAT) has held that furnace oil used for generation of electricity, which is further captively used for manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of S.A.I.L. itself as reported in 1999 (108) E.L.T. 391 (T) vide which the dolomite has been held to be entitled to the benefit of Notification No. 217/86. He refers to provisions of Rule 57D(2) according to which the Modvat credit cannot be denied in respect of the input in case the exempted final product comes into existence at the intermediate stage. He submits that since d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in the manufacture of electricity which in turn has been used in the manufacture of dolomite cannot be denied to the Appellants. 5. As regards the portion of electricity consumed in the township area it is fairly conceded by Shri Mookherjee that the said electricity so used cannot be held to have been used in or in relation to manufacture of the final product. Accordingly, the furnace oil u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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