https://www.taxtmi.com/caselaws?id=345405 The Tribunal upheld duty demands in a case involving manufacturers of Polyester Staple Fibre availing Cenvat credit on inputs like Furnace Oil used in steam generation. The dispute centered on whether steam supplied to another entity qualified as an input for credit under Rule 2(f) of the Cenvat Credit Rules 2001. The Tribunal emphasized that steam not used within the factory premises did not meet the definition of an input, affirming the duty demands and penalties imposed by the lower authority. en-us Thu, 15 Jun 2017 00:00:00 +0530 Sat, 26 Aug 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345405 The Tribunal upheld duty demands in a case involving manufacturers of Polyester Staple Fibre availing Cenvat credit on inputs like Furnace Oil used in steam generation. The dispute centered on whether steam supplied to another entity qualified as an input for credit under Rule 2(f) of the Cenvat Credit Rules 2001. The Tribunal emphasized that steam not used within the factory premises did not meet the definition of an input, affirming the duty demands and penalties imposed by the lower authority. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345405