2018 (5) TMI 911

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....cines. They manufacture both dutiable and exempted ayurvedic medicines and availed CENVAT credit of excise duty paid on inputs under Rule 6(1) of the CENVAT Credit Rules, 2001/2002 and 2004. In the case of fuel used in generation of steam, they were taking credit for the entire quantity received, which were used for manufacture of dutiable and exempted goods. It was alleged that as per Rule 6(1) of CENVAT Credit Rules, 2002/2002 and 2004 the appellant was not eligible to avail CENVAT credit on such quantity of inputs (furnace oil), issued as fuel for generation of steam used in the manufacture of non-dutiable products. They did not reverse the credit of duty availed on fuel used in the manufacture of exempted goods for the period 01.04.2003....

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....as reported in 2016 (344) ELT 76 (Guj.). 6. On the other hand, the learned counsel for the appellant also admitted that the Hon'ble Supreme Court has settled this issue in favour of the Revenue. 7. After considering the submissions of both sides, I find that the issue is settled in favour of the Revenue. In this regard, it is pertinent to reproduce para 3 & 4 of the Hon'ble Supreme Court's judgment in the case of Dalmia Magnesite Corporation cited supra, which is reproduced herein below: "3. The aforesaid issue has now been finally adjudicated and determined by the Supreme Court in the case of Commissioner of Central Excise v. Gujarat Narmada Fertilizers Co. Ltd. [2009 (240) E.L.T. 661 (S.C.)]. After taking into consideration....