2005 (2) TMI 185

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.... : Krishna Kumar, Member (J)]. - Heard both sides. 2. The issue involved is whether the Cenvat Credit is correctly availed and utilised on furnace oil stored outside the factory without proper permission and used in the manufacture of steam outside the factory. It is seen that the factory is a composite structure consisting of different floors. The activities of storing furnace oil and using th....

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.... 3. The ld. Counsel in support of his contention has relied on the following decisions :- (a)        Bongaigaon Refinery & Petrochem Ltd. v. Collector of C.Ex (A), Cal. - 1994 (69) E.L.T. 193 (Cal.). (b)        Diamond Cements v. C.C.E., Bhopal - 2004 (169) E.L.T. 34 (Tri. Del.) (c)     &nbsp....

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....k)        C.C.E., Tirunelveli v. Sudarsanam Spinning Mills - 2004 (166) E.L.T. 461 (T) = 2004 (62) RLT 70 (CESTAT-Che.) (1)        C.C.E., Delhi-IV, Faridabad v. Super Auto (India) Ltd. - 2004 (61) RLT 750 (CESTAT-Del.) (m)       C.C.E., Indore v. Indore Steel and Iron Mills Ltd. - 2003 (59) R....