2007 (11) TMI 594

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.... Respondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 154/2006(BVR)C.E./AV/Comr(A-IV)/Ahd, dated 29-9-2006. 2. Heard both the sides. 3. The relevant facts, in brief, are as follows : (a)     The appellant have one unit in Amreli, and another unit at Hazira, both in Gujarat State and they have a subsidiary unit at Magda....

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....e of Rs. 3,40,359/-, the amount originally proposed in the show cause notice as against the revised demand of Rs. 5,24,949/- proposed by a corrigendum issued to the show cause notice and reduced the penalty to Rs. 25,000/-.the factory of production where the cenvat credit has been taken. The use of part of the electricity elsewhere than the factory of generation where the credit has been .taken is....

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....Court of Gujarat's judgment in case of CCE v. Gujarat Narmada Fertilizers Co. Ltd. 2006 (193) E.L.T. 136 (Guj.). Wherein it has been held : "In the present case in the impugned order, Tribunal has found in paragraph Nos. 4 &-5 of its order that there is no dispute as to the fact that LSHS is used as fuel/feed for the manufacture of steam which is then utilized in the factory for the manufacture....