https://www.taxtmi.com/caselaws?id=266401 The tribunal partially allowed the appeal, ruling in favor of the appellant regarding the availment of CENVAT Credit on furnace oil for steam generation. The tribunal considered the entire hotel premises as a factory under the statutory definition, setting aside the penalty imposed under Section 11AC of the Central Excise Act. The tribunal emphasized the need for accurate interpretation of statutory definitions and compliance with CENVAT Credit rules in manufacturing processes within designated factory premises. en-us Mon, 29 Sep 2014 00:00:00 +0530 Mon, 19 Oct 2015 20:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266401 The tribunal partially allowed the appeal, ruling in favor of the appellant regarding the availment of CENVAT Credit on furnace oil for steam generation. The tribunal considered the entire hotel premises as a factory under the statutory definition, setting aside the penalty imposed under Section 11AC of the Central Excise Act. The tribunal emphasized the need for accurate interpretation of statutory definitions and compliance with CENVAT Credit rules in manufacturing processes within designated factory premises. Case-Laws Central Excise Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266401