2009 (7) TMI 345

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..... or generation of steam for manufacturing of the kraft paper and further find that there is no force in the contention of the department that the respondents were not having necessary statutory permission to use the plastic bhusa as fuel, - fact of manufacturing is not disputed – credit cannot be denied – revenue’s appeal is dismissed - E/347 and 493-494/2008-Mum - A/363-365/2009-WZB/C-IV/SMB - D .....

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..... e duty demand was confirmed, but on appeal by the respondent before the Commissioner (Appeals) the order-in-original was set aside. Aggrieved by the said order of the Commissioner (Appeals), the department filed these appeals. 3. Heard and perused the records. 4. Contention of the department is that the plastic bhusa cannot be treated as fuel and is not entitled for Cenvat credit. Revenue's fu .....

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..... also not disputed by the Revenue. 6. On perusal of the records placed before me, I find that the respondents have consumed plastic bhusa as fuel for generation of steam for manufacturing of the kraft paper and further find that there is no force in the contention of the department that the respondents were not having necessary statutory permission to use the plastic bhusa as fuel, the cenvat cre .....

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