2001 (5) TMI 69

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....: Jyoti Balasundaram, Member (J)]. - According to the Revenue following two issues came up for decision before Tribunal : (a) that, furnace oil and light diesel oil cannot be considered to be covered within the meaning and ambit of 'Inputs' specified under Rule 57A because they were used for generation of electricity and were not used in or in relation to the manufacture of final product viz. c....

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....that the assessee had admittedly filed Modvat declaration under Rule 57A on inputs falling under Chapter 27. They filed fresh declaration in November, 1994 and also intimated under cover of letter dated 2-3-1994 that they intended to avail Modvat credit on furnace oil and light diesel oil. He submits that there is a catena of decisions of the Tribunal in which it has been held that once declaratio....