1998 (2) TMI 228

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....ent. [Order]. - The Revenue filed this appeal against the order-in-appeal passed by the Commr. (Appeals), Central Excise, Chandigarh. In the impugned order, the Commr. (Appeals) held that diesel oil which is used in the manufacture of final product, the Modvat credit on such light diesel oil is admissible and when it is used in the generation of electricity in the generating set, the Modvat ....

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....ent as he is using this oil in the generating set for generation of electricity. He relied upon the decision of the Tribunal in the case of Ferro Alloys Corporation Ltd. v. C.C.E., Visakhapatnam reported in 1997 (20) RLT 778 (Tribunal). He therefore, prays that the appeal be allowed. 4. In this case, the Revenue filed this appeal only on the ground that Modvat credit is not available in re....