2012 (11) TMI 1274

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.... Akil Kureshi 1. Revenue has challenged judgement of Customs, Excise & Service Tax Appellate Tribunal dated 09.11.2005. While admitting the appeal on 27.12.2006 following substantial question of law was framed: "Whether the decision of the Tribunal allowing the party to avail of modvat in respect of furnace oil used as fuel, in manufacturing goods on job work basis, which are cleared w....

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.... (supra.). While referring to such decision under similar circumstances, we had allowed the revenue's appeal making following observations. 5. Having heard the learned counsel for the parties and having perused the documents on record, we are of the opinion that the entire issue is squarely covered by the decision of the Apex Court in the case of Gujarat Narmada Fertilizers Co. Ltd. (supra)....

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....ill fall in sub-rule (1).   As stated above, sub-rule (1) is plenary, hence, it cannot be said that because sub-rule (2) is inapplicable to fuel-input(s), CENVAT credit is automatically available to such inputs even if they are used in the manufacture of exempted goods. The cumulative reading of sub-rules (1) and (2) makes it abundantly clear that the circumstances specified in sub-rule ....