2004 (12) TMI 595 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai found in favor of the Appellant regarding the use of furnace oil for generating electricity in the manufacture of dutiable final product. The Tribunal held that credit cannot be denied as long as products are brought back and used in the factory of production. Full waiver of pre-deposit under Section 35F and stay was ordered. Application disposed off accordingly.