2017 (2) TMI 534

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....l Oils and Machinery Items. Some of the goods manufactured by the respondents were dutiable and rests were exempted or attracting Nil rate of duty. The appellants were using furnace oil for the generation of steam, which was used for manufacture of both dutiable and exempted final products. The respondents were issued with a show-cause-notice dated 23.03.2008. It appeared to Revenue that Cenvat Credit of Rs. 78,71,907/- availed and utilized by respondents was of such proportion of furnace oil which had gone into the manufacture of exempted final products and was inadmissible to the respondent because they were not maintain separate account of duty paid on furnace oil received by respondents and the quantities of furnace oil input gone into ....

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....as no time limit prescribes for availing credit of duty paid on inputs or capital goods. The Original Authority appreciated the contentions and allowed Cenvat Credit amounting to Rs. 78,71,907/- to the respondent and dropped the proceedings. Aggrieved by the said Order-in-Original, Revenue is before this Tribunal. 3. The Revenue has advanced two grounds in their appeal. In their grounds of appeal one ground is that the respondent did not maintain separate accounts, therefore, attributable Cenvat Credit was not admissible to respondent and another ground advanced by Revenue is that this Tribunal in the case of J.V. Strips Ltd. Vs. Commissioner of C. Ex., Rohtak, reported at 2007 (218) ELT (Tri.-Del.) had held that immediately on receipt of ....