2007 (11) TMI 469

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.... None, for the Respondent. [Order]. - This appeal is directed against the Order-in-Appeal No.PII/BKS/323/2006, dated 30-11-2006. 2. None appeared on behalf of the respondent despite notice. Since the issue is in a narrow compass, the appeal is taken up for disposal in the absence of any representation from the respondent. 3. Considered the submissions made by the ld. SDR and ....

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....facture of excisable goods on job work basis is available or not when after job work, the resultant goods are cleared under challans without payment of duty. It is not disputed that the respondent is engaged in the manufacture of excisable goods (dutiable as well as exempted) by availing Cenvat credit; that they are using the furnace oil for heating purpose and to obtain CPC blue crude; that they ....

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...., is relevant. In the said case it was held that because of the proviso inserted on 18-5-95 in Rule 57C which allowed inputs to be used for generation of electricity or steam used for the manufacture of final product or for any other purpose within the factory of production, the use of steam for manufacture of non-dutiable items was also permissible. This decision is squarely applicable to this ca....