2017 (6) TMI 269

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....sh Nair The fact of the case is that the 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 i....

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....ty or steam for manufacture of final products 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....

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....efore, there is no suppression of facts on the 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....

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.... the CENVAT Credit availed of the furnace oil, which was used as a fuel in boiler 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....