https://www.taxtmi.com/caselaws?id=125016 CENVAT credit on furnace oil used to generate steam was allowed only to the extent the steam was used in or in relation to the assessee's own manufacture within the factory; credit attributable to steam supplied to a sister unit outside the factory was disallowed, with the demand and interest sustained. On penalty, differing Tribunal views on the admissibility issue showed bona fide interpretative uncertainty, so penal action was not justified and the penalty was set aside. The result was partial relief to the assessee and partial success for the Revenue. en-us Tue, 02 Dec 2008 00:00:00 +0530 Thu, 18 Oct 2012 11:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125016 CENVAT credit on furnace oil used to generate steam was allowed only to the extent the steam was used in or in relation to the assessee's own manufacture within the factory; credit attributable to steam supplied to a sister unit outside the factory was disallowed, with the demand and interest sustained. On penalty, differing Tribunal views on the admissibility issue showed bona fide interpretative uncertainty, so penal action was not justified and the penalty was set aside. The result was partial relief to the assessee and partial success for the Revenue. Case-Laws Central Excise Tue, 02 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125016