2018 (10) TMI 389

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....t for the Respondent: Mr. M. R. Sharma, DR. ORDER PER: Bijay Kumar The present issue arises out of this Hon'ble Tribunal's Final Order No. 698,699,700/2012 dated 14/06/2012 vide which the issue was remanded back to the Original Adjudicating Authority in terms of para 6,7, & 8 of the order. For ease of reference the para is reproduced as under:- "6. There were two disputes before Tribun....

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....t to the satisfaction of original authority upon remand proposed by both sides today. 7. The next question comes is the quantum of Cenvat Credit to be reversed. It was an allegation earlier in the adjudication that the appellant was debiting the lower amount for other wise use of furnace oil which is apparent from para 4 of the adjudication order. Since, the remand is proposed by both sides thi....

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....such as furnace oil & lubricating oil for generation of electricity by the appellant for the portion of electricity which was supplied to their sister units, without any consideration. 3. The Ld. Advocate, Shri R. Krishnan, on behalf of the appellant relied upon the various judgments including one in the case of Sanghi Industries Ltd. V/s CCE, Rajkot reported in 2014 (302) ELT 564 (Tri.- Ahmd.)....

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....le. In the case the Maruti judgment the issue of sale of electricity to the various vendors located in the campus or outside the campus was there which were being sold to them. 4. The Ld. DR, Shri M.R. Sharma, on behalf of the Department supported the decision passed by the Ld. Adjudicating Authority and said that it has been clearly held in the case of Maruti judgment that in such a situation ....