2015 (10) TMI 1207

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.... Respondent : Mr P C Anand, Consultant ORDER Per: R Periasami: Revenue filed appeal against Commissioner (Appeals) order dt.25.6.2004. The short issue in this appeal relates to reversal of cenvat credit on furnace oil used in generation of steam and in turn used in the manufacture of electricity. Adjudicating authority confirmed the demand of Rs. 11,74,344/- and also imposed penalty of Rs....

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....t of Madras. The Hon'ble High Court dismissed the C.M.A.No.1636 of 2005 by its order dt. 4.8.2011 and upheld Tribunal's order. 4. After hearing the submissions of both sides, we find that Commissioner (Appeals) has allowed the respondent's appeal and held that furnace oil used in the generation of steam which in turn used for manufacture of electricity following Tribunal's decis....