2017 (6) TMI 269

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.... appellant is running Hotel, wherein they have obtained a Central Excise Registration for manufacture of excisable goods namely, cakes, pastries, cookies & chocolates, which are prepared in the Bakery Kitchen section only. The appellant availed CENVAT Credit in respect of furnace oil as an input. By use of furnace oil, steam is generated, which was used in the entire hotel i.e. for Centralized Lau....

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.... or for any other purposes is admissible. In the present case, even though the steam generated was used for other purposes in addition to the manufacturing of excisable goods, credit is admissible since such steam is used within the factory of production. Therefore, even though a part of the steam is used for manufacture and remaining was used for other than manufacturing but since the entire stea....

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....part of the appellant. Accordingly, the demand of CENVAT Credit is time barred. He placed reliance on the following decisions: - (a) Raymond Ltd. - 2000 (117) ELT 104 (T) (b) Wonderax Laboratories, I.P.L. - 2010 (255) ELT 60 (Del) (c) Gujarat Narmada Valley Fertilizers Co. Ltd. - 2012 (286) ELT 481 (SC) (d) Tribunal's Final Order No.A/681/14/SMB/C-IV dated 20.3.2014 in the case of M/s....

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....r for generating steam, the said fact was completely in the knowledge of the department inasmuch as the appellant declared all the information in their application for registration and ground plan. The appellant vide letter dated 12.6.2002 intimated the Department about manufacture of cakes, pastries and chocolates and also the proposal to avail credit on use of furnace oil. In the said letter, it....