2012 (9) TMI 379

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.... the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  Revenue is in appeal against the decision of the Commissioner (Appeals) who allowed proportionate cenvat credit availed in respect of furnace oil used in production of steam/power supplied to EOU belonging to the same company. 2. Ld. DR on behalf of the Revenue submitted that the Commissioner in his order has allowed p....

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....ion of application of Rule 6(6) of CCR does not arise. 3. However, ld. Advocate for the respondent submitted that the issue as to whether a number of different plants manufacturing different excisable goods in the same premises would constitute one factory and the separate registration would not mean that they are different factories had come up before the Apex Court in the case of Dhampur....

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....his case when the electricity is supplied to a 100% EOU, the provisions of sub-rules 1, 2, 3 and 4 of Rule 6 of CCR are not applicable for the relevant period to which the demand relates. The only question remains is whether the inputs can be said to have been used within the factory or not. Even though ld. Advocate vehemently submitted that this was not the case made out in the show-cause notice ....