2024 (7) TMI 105

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....ekhar. For the Respondent : Mr. Sriram Sridharan. P.C. : 1. This appeal raises the following questions of law: "(a) Whether CESTAT was justified in allowing the Cenvat credit of duty availed by the respondent on the entire quantity of Furnace Oil ? (b) Whether CESTAT was justified in holding that the finding given by Commissioner of Central Excise that "Rule 3 of Cenvat ....

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....ing beyond the scope of the basic eligibility provisions as contained in rule 3 of the CENVAT Credit Rules which restricts the scope of eligibility of CENVAT Credit to the specified duties paid on any inputs received in the factory of the manufacturer for use in or in relation to the manufacture of excisable goods? (e) Whether CESTAT was justified in holding that since the case is built o....

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.... order dated 18th July 2006 has set aside the Order-In- Original (O-I-O) which had directed respondent-assessee to make payment of 8% of the sale price of the exempted final products. It is against the said Tribunal's order, appellant-revenue is in appeal before this Court. 4. Subsequent to the impugned order dated 18th July 2006 passed by the Tribunal, this issue had come up for consideration ....

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....efit of the decision of the Apex Court in the case of Gujarat Narmada Valley Fertilizers Co. Ltd. (Supra) and, therefore, they have no objection if the impugned order is set aside and remanded back to the Tribunal for considering the issue afresh, keeping open all the contentions of both the parties. In view thereof, the said submission is accepted by setting aside the impugned order of the Tribun....