2017 (9) TMI 607

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.... denial of modvat credit on furnace oil under the provisions of Rule 57I of the Central Excise Rules 1944.  Earlier the show-cause notice issued to the appellant was dropped by the original adjudicating authority.  However, on appeal by revenue before the Commissioner (Appeals) the said demand got confirmed.  The appellant approached the Tribunal and the matter was remanded to the o....

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....e Commissioner (Appeals) vide order dated 13.03.2015. 3. Ld. AR relied on the impugned order.  He also relied on the apex court decision in Jaypee Rewa Cement 2001 (133) ELT 3. 4. I have gone through the rival submissions.  I find that the impugned order examines the admissibility of cenvat credit under Rule 57B(1) of the Central Excise Rules 1944 which reads as under:- "(1)  Not....

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....y other purpose, within the factory of production."  Its apparent from this Rule 57B(1) of Central Excise Rules 1944 that credit of inputs used for generation of steam would be allowed provided the steam manufactured is used within the factory of production.  Thereafter in the impugned order the Commissioner (Appeals) has examined the scope of 57F(3) and 57F(4) and came to the conclusion....