CESTAT, MUMBAI BENCH
Nicholas Piramal (
v.
Commissioner of Central Excise, Thane-I
K.K. AGARWAL, TECHNICAL MEMBER
ORDER NO. M/267/C-IV/SMB/2007
APPLICATION NO. E/MA/(ROM)/1188/07
APPEAL NO: E/4217/05
October 8, 2007
Rule 4 of the Cenvat Credit Rules, 2004 - Cenvat credit - Conditions
of allowability - Tribunal in impugned order held that credit was not
admissible in respect of fuel used an inputs in generation of steam, which was
further used in canteen for clearing utensils as use if steam could not be
considered as being in or in relation to manufacture of final products -
Assessee filed instant application for rectification of impugned order
submitting that rational behind allowing cenvat credit was use of fuel in
factory premises irrespective of their and use - Whether electricity received
for use within licensed premises of factory would be eligible for Canvet credit
if and only if same is used in relation to manufacture of final product and not
for other purpose - Held, yes - Whether there was no merit in instant
application and same was to be rejected - Held, yes [Para 5]