https://www.taxtmi.com/caselaws?id=439618 Residual fuel gas sent to a job worker for conversion into electricity and steam, and returned for use in manufacture, was held eligible for clearance without payment of duty under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. The Tribunal treated the issue as covered by its earlier ruling on a similar intermediate product arising from cracking naphtha and found no material distinction that would change the legal position, so the duty demand failed on merits. On limitation, the extended period was unavailable because the department had been informed of the clearances and there was no suppression of material facts. Interest and penalty therefore did not survive. en-us Mon, 26 Jun 2023 00:00:00 +0530 Wed, 28 Jun 2023 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439618 Residual fuel gas sent to a job worker for conversion into electricity and steam, and returned for use in manufacture, was held eligible for clearance without payment of duty under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. The Tribunal treated the issue as covered by its earlier ruling on a similar intermediate product arising from cracking naphtha and found no material distinction that would change the legal position, so the duty demand failed on merits. On limitation, the extended period was unavailable because the department had been informed of the clearances and there was no suppression of material facts. Interest and penalty therefore did not survive. Case-Laws Central Excise Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439618