AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2015 (7) TMI 226
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....ue involved in the present case is that whether the appellant is entitled to Cenvat Credit in respect of furnace oil used in the manufacture of goods on job work basis and cleared without payment of duty under notification No. 214/86-CE dated 25/3/1986. The amount of Cenvat Credit of Rs. 12,62,519/- availed on the furnace oil and reversed from time to time. In respect of said reversal of Rs. 12,62,519/- appellant filed refund claim on the ground that issue on merit whether Cenvat Credit on the furnace oil is admissible to the appellant as has been decided by the Commissioner (Appeals) by his order in appeal NO. RJM/M-III/307/2003 dated 14/7/2003. The adjudicating authority rejected the claim on the ground that the Order-in-Appeal dated 14/7....
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....der Tribunal also categorically observed in its order dated 23/3/2010 that the Revenue appellant has not raised plea of unjust enrichment in their appeal. It is her submission that issue on both counts i.e unjust enrichment as well as merit of the case, admissibility of the Cenvat Credit has attained finality therefore appeal be allowed. 3. Shri V.K. Shastri Ld. Asst. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. However he agrees that in the first round of litigation admissibility of the Cenvat Credit on furnace oil in the appellant own case has been decided in their favour by this Tribunal vide order dated 23/3/2010. 4. We have carefully considered the submissions made by both the ....
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.... such final products or provides such output service which are chargeable to duty or tax as well as exempted goods, the manufacturer shall maintain separate account for receipt, consumption and inventory of inputs meant for use in the manufacturer of exempted goods, and take Cenvat Credit only on that quantity of inputs which is intended for use in the manufacture of dutiable goods. Rule 6(2) further provides that in case of common inputs used in the manufacture of duty paid as well as exempted goods. The manufacture of duty paid as well as exempted goods, the manufacturer shall pay an amount equal to 8% of the price of the exempted goods. It is thus clear that the Rule provides an exception for fuel used as input. It means that when a ma....
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....isposed of by this tribunal vide order no. A/102/2010/EB/C)-II dated 23/3/2010 wherein tribunal has passed following order: 2. In the present appeal filed by the Revenue against the appellate Commissioner's order, it is submitted that the benefit of Rule 57AD(2) of the Central Excise Rules, 1944 and Rule 6(2) of the Cenvat Credit Rules cannot be extended to fuels including furnace oil. We have not found any elaboration of this point in the Revenue's memo of appeal, nor has the learned SDR been able to add anything to it. On the other hand, it is submitted by the learned counsel for the respondent that what was claimed by them was only re-credit of the Cenvat credit reversed earlier in their account. It is submitted that the respond....
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....f Rule 57C. Those goods were dutiable in the hands of the principal manufacturer who admittedly paid duty thereon. 4. The learned counsel has further pointed out that the appeal filed by the department against the Tribunal's Larger Bench decision in Sterlite Industries case was dismissed by the Hon'ble High Court [2009 (244) E.L.T. A89 (Bom.)] on the ground that no question of law arose. In other words, the law laid down by the Tribunal's Larger Bench stood approved. We note that this aspect is clearly discernible from the text of the High Court's judgment in Tata Motors Ltd . v. UOI - 2009 (244) E.L.T. 337 (Bom.). 5. In the result, in terms of the Tribunal's Larger Bench decision, it is held that the respondent is ent....