https://www.taxtmi.com/caselaws?id=246560 The Tribunal rejected the appeal, affirming the Revenue's position that the item "OCS-III" did not qualify as an input for Cenvat credit in biscuit manufacturing. The decision was based on the burden of proof regarding the item's usage as fuel, considering its classification and typical usage patterns. As the appellant failed to demonstrate the item's use as fuel and it was not typically used for such purposes, the appeal was rejected, upholding the Revenue's stance. en-us Thu, 16 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246560 The Tribunal rejected the appeal, affirming the Revenue's position that the item "OCS-III" did not qualify as an input for Cenvat credit in biscuit manufacturing. The decision was based on the burden of proof regarding the item's usage as fuel, considering its classification and typical usage patterns. As the appellant failed to demonstrate the item's use as fuel and it was not typically used for such purposes, the appeal was rejected, upholding the Revenue's stance. Case-Laws Central Excise Thu, 16 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246560