TaxTMI 
TaxTMI 
2009 (8) TMI 464
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....n of the Revenue is that as per the definition of input provided under Rule 2(k)(i) of the Cenvat Credit Rules, 2004, the credit is admissible in respect of the input, such as, fuel or other goods used for generation of electricity or steam used in or in relation to manufacture of final product or for any other purpose, within the factory of production. The contention is that as per the definition of "factory" as provided under Rule 2(e) of the Central Excise Act, 1944, the factory means that any premises wherein in any part of which excisable goods manufactured or any part of which any manufacturing process connected with production of these goods is being carried on or is ordinarily carried on. In view of the definition of factory, the go....
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....dicating authority dropped the proceeding. Therefore, the Revenue now cannot reopen the issue which is already settled. The respondents relied upon the Tribunal's decision in the case of Lampack Paper Products v. Commissioner of Central Excise, Visakhapatnam-I Commissionerate vide Final Order No. 1816/2006 dated 31-10-2006 whereby the Tribunal after relying upon the various decisions of the Hon'ble Supreme Court, held that the Revenue is not given a liberty to review the order on the issue which is already settled in favour of the manufacturer. The ld. Counsel for the respondents also submitted that the Hon'ble Bombay High Court in the case of Indo Rama Synthetics (India) Ltd., allowed the credit in respect of the inputs used for the genera....
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.... manufacture of final products or for any other purposes, within the factory of production." 7. The contention of the respondents is that the electricity is used within the factory premises therefore, the credit is available as per the definition of inputs which covers the goods as fuel for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production. The emphasis of the respondent is that the electricity so generated is used for purpose other than manufacture or in relation to manufacture, hence, the credit is available. It is also submitted that as per the definition of factory as provided by the Factory Act, the canteen is essential and integral p....
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....e credit of duty paid on furnace oil used in the generation of electricity for supply to residential complexes situated within the licensed premises? 19. According to the assessee, the words "any other purpose" in Rule 57B(iv) is wide enough to cover supply of electricity to the residential complexes. In other words, the submission is that once it is established that the electricity manufactured from the duty paid furnace oil is used within the factory premises for any purpose whatsoever, the credit of duty paid on furnace oil would be available. 20. We find it difficult to accept the submissions of the assessee. In our opinion, credit of duty under Rule 57B(iv) would be available to inputs used for generation of electricity provided,....
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.... complexes cannot be faulted." 9. The appeal filed by Indo Rama Synthetics (India) Ltd., was dismissed by the Hon'ble Supreme Court as reported in 2008 (226) E.L.T. A181 (S.C.). 10. Another argument advanced by the respondents is that earlier four show cause notices were decided in the same issue and the proceedings were dropped and the respondent is debarred for agitating the same issue and relied upon the Tribunal's decision in the case of M/s. Lampack Paper Products (cited supra). I find that the Hon'ble Supreme Court in the cases of Swaraj Mazda Ltd. (cited supra) and M/s. C.K. Gangadharan (cited supra) held that merely because in some cases, the Revenue has not preferred appeal and does not operate as a bar for the Revenue to pre....