High Court allows appeal on fuel credit for steam generation in factory, citing Maruti Suzuki case The High Court of Madras allowed the Department's appeal against Final Order Nos. 213 and 214 of 2006 from the Customs, Excise, and Service Tax Appellate ...
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High Court allows appeal on fuel credit for steam generation in factory, citing Maruti Suzuki case
The High Court of Madras allowed the Department's appeal against Final Order Nos. 213 and 214 of 2006 from the Customs, Excise, and Service Tax Appellate Tribunal. The court ruled in favor of the Department, partially allowing the appeal regarding the allowance of credit on fuel used for generating steam within the factory, based on a Supreme Court decision in Maruti Suzuki Limited v. Commissioner of Central Excise.
The High Court of Madras allowed the Department's appeal against Final Order Nos. 213 and 214 of 2006 from the Customs, Excise, and Service Tax Appellate Tribunal. The appeal raised the question of whether credit should be allowed on fuel if steam generated using it is used within the factory. The court partly allowed the appeal based on a Supreme Court decision in Maruti Suzuki Limited v. Commissioner of Central Excise, setting aside the Tribunal's order and ruling in favor of the Department.
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