2006 (5) TMI 481

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....bject appeal filed by M/s. The Madras Aluminium Co. Ltd. (MALCO) Mettur, accompanied by an application for wavier of pre-deposit and stay of recovery is against Order-in-Appeal No. 186/2005-CE [SLM] dates 10.11.2005 sustaining the order of the lower authority requiring MALCO to pay Rs. 6,025/- under Section 11A of the Central Excise Act and appropriate interest under Section 11AB ibid. After heari....

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....onsidered as inputs used in the manufacture of final products in view of the restriction of the usage of inputs "within the factory of production". 2. The subject dispute involves interpretation of Rule 2(g) of the Cenvat Credit Rules, 2002 as per which, "inputs" means all goods except [light speed oil], high speed diesel oil and motor sprit, commonly known as petrol, used in or in relation to ....

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....e, it was decided that credit was permissible on LSHS (Fuel) as long as the same was used in the manufacture of fertilizers, chemicals as well as for generation of electricity. It was helps that all the three uses were in the factory and what happened to the electricity manufactured from the steam was not relevant. Department had filed a reference application against the above order of the Tribuna....