TaxTMI 
TaxTMI 
2012 (7) TMI 603
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.... E/249/06 KS/269/Daman/2006, dt.21.8.06 Mar 05-15.5.05 13.01.06 4,07,830 2. The relevant facts, in brief, that arise for consideration are that the respondent herein purchased furnace oil and used as fuel in the manufacture of final product by availing CENVAT Credit of the duty paid on such furnace oil. The respondents used part quantity of the said furnace oil for generation of steam, which is exempted from payment of Central Excise duty vide Notification No.6/2002. The respondents sold the part of the steam to their subsidiary unit i.e. M/s Mitsu Ltd. without reversing the proportionate CENVAT Credit availed on the furnace oil consumed for manufacture of such steam. Noticing that this was not in consonance with the provi....
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....oked. It is his submission that the Hon'ble High Court held in favour of the assessee and rejected the appeal filed by the Revenue. He would take us through the issue involved in that case along with the Show Cause Notice issued in that case to the assessee and submits that the said Show Cause Notice was dated 28.04.2004 for the demand of reversal of CENVAT Credit for the period April 2000 to March 2003. It is his submission that it can be seen that in Order-in-Appeal No.KS/268/Daman, the period involved is Dec. 2001 to March 2003 which was already covered by the earlier order of the Tribunal. 5. Ld.SDR submits that on merit, the appellant does not have a case and on limitation, the appellant-assessee has no case as he has avail....
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....ed within a period of one year for the recovery of wrongly availed CENVAT Credit. We find that the Show Cause Notice dt.28.7.2005 for the demand of reversal of amount of CENVAT Credit on the furnace oil used for manufacturing of steam supplied to sister concerns during the period July 2004 to February 2005 is correctly issued and is within the period of limitation and on merit, the issue stand decided against the assessee by Hon'ble High Court of Gujarat, we hold that the assessee is liable to reverse the amount involved in the Show Cause Notice dt.28.7.05 along with interest. To that extent, the Order-in-Appeal is liable to be set aside and we do so. 8. As regards the appeal No.E/248/2006 in Order-in-Appeal No.KS/268/ Daman/200....