2013 (7) TMI 790

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....a Wadhwa: After hearing both sides, I find that the appellants are engaged in the manufacture of different kinds of aerated water. They were using furnace oil as fuel in their captive power plant for generation of steam. Such steam was being used by them in the manufacture of dutiable as well as exempted final products. 2. In terms of Rule 6(2) of Cenvat Credit Rules, the appellants were not....

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....elevant period, the provisions of Rule 6(2) were the subject matter of various decisions of Hon'ble High Court as also by the Larger Bench of the Tribunal. Hon'ble Punjab and Haryana High Court in the case of Commissioner of Central Excise, Ludhiana vs. Nestle India [2010 (250) ELT 341 (P&H)] held that there is no requirement of reversal of credit availed on the fuel which stand used in the manufa....

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....izers Co. Ltd. [2009 (240) ELT 661 (SC)]. Learned advocate appearing for the appellant fairly agrees that the issue on merits stands finally settled against the appellant by the said decision of the Honble Supreme Court. However, he submits that during the relevant period, there were decisions in favour of the assessee and as such, no malafide can be attributed to the appellant, in which case, ex....