2018 (9) TMI 1361

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.... For the Respondent : Shri Hitesh Shah, Commissioner (AR) ORDER PER: C J MATHEW The issue in this appeal against order-in-original no. 17/Commr/M.II/08 dated 22nd July 2008 of Commissioner of Central Excise), Mumbai-II is the eligibility to exemption from duties of central excise on products, viz., 'naphtha' and 'Bombay High gas oil', that are captively consumed. It is the contention of....

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.... 'Bombay High gas oil' on payment of duty partly to recipients who were entitled to conditional exemptions and partly for captive consumption. We find that the Tribunal has rendered its decision in these very same circumstances and in their own matter as referred to supra. With that having been affirmed by the Hon'ble High Court of Bombay, in their decision dated 9th February 2005 in Central Excis....

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....n in the present dispute. Further, he contends that 'gas oil' and 'naphtha' consumed in the generation of electricity used for purposes other than manufacture of excisable goods should be subject to duty which has also not been computed in the present instance. 5. Having considered the rival submission, we find that the issue has been completely, and comprehensively, settled by the decision of ....

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....ty credit has been availed in respect of BHGO/naphtha used in the manufacture of exempted final products. (d) The credit reversal made in this regard needs to be verified and appellant would be liable to interest in terms of the provisions of Finance Act, 2010 if there has been any delay in the reversal of credit on the inputs; subject to such reversal duly certified by Chartered Accounta....