2005 (8) TMI 125

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The Appellant Revenue has proposed the following two questions : "11.1 Whether the Tribunal has been right in allowing the appeal and holding that since steam was admittedly manufactured and used within the plant, Modvat credit could not have been denied? 11.2 Whether the Tribunal has been right in applying the provisions of Rule 57B, when Rule 57B was not in existence during the material pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1 and April, 2001 to June, 2001. The Revenue raised demand seeking to recover credit under Rule 57AH of the Central Excise Rules, 1944 and Rule 8 of the Cenvat Credit Rules, 2001. It is the case of the Revenue that the credit of duty paid on inputs used in the manufacture of exempted final products is not allowable. The Tribunal has found that in fact the inputs are used as 'fuels' and hence the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re used in manufacture of exempted goods, except in circumstances mentioned in sub-rule (2). Under sub-rule (2) of Rule 57AD it is provided that where a manufacturer avails of Cenvat credit in respect of any inputs which are used for the manufacture of final products which are chargeable to duty as well as exempted goods, then he has to maintain separate accounts. For the present it is not necessa....