2013 (12) TMI 877

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.... methanol, formic acid, nitric acid, acetic acid falling under chapters 28, 29 and 31 of the schedule to the Central Excise Tariff Act, 1985. The respondent have availed cenvat credit on Low Sulphur Heavy Stock (LSHS) used as feed stock in the manufacture of fertilizer cleared at nil rate of duty under notification No. 6/2004-CE dated 01.03.2004 read with Central Excise (Removal of Goods at Concessional Rate of Duty for manufacture of Excisable Goods) Rules, 2001. A part of this LSHS was used as fuel with other fuels in the boiler plant for generation of steam and the Respondent paid central excise duty and education cess on the quantity of LSHS and took its cenvat credit. A part of such steam was used in or in relation to manufacture of fe....

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....he cenvat credit in respect of LSHS and the Original Authority has therefore rightly disallowed the cenvat credit to them. He submitted that the Commr. (A) has not appreciated the facts of the case and has allowed the respondents appeal without going into legal providence of the Cenvat Credit Rules. He relied upon the decision of Hon'ble Supreme Court in case of M/s Maruti Suzuki Ltd. V/s CCE, Delhi-III, [2009-TIOL-94-SC-CX] in support of his contention that cenvat credit on such input is not admissible. He requested that the order in appeal needs to be set aside. 4. Ld. Advocate appearing on behalf of the respondent submits that on merit the Honble Supreme Court has decided the issue against the assessee, in view of which cenvat credit ....