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TMI Blog2009 (9) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... which are used in the manufacture of electricity which is supplied to the residential premises and sold outside the factory. Held that- In the light of the decision of Maruti Suzuki Ltd. v. CCE, Delhi-III, the manufacturer is not entitled for the credit in respect of the inputs used in relation to generation of electricity which is sold outside the factory of production. In view of the above decision of the Hon’ble Supreme Court, I find no infirmity in the impugned Order and the Appeal is dismissed. - E/183/2009 - A-555/KOL/2009 - Dated:- 15-9-2009 - Shri S.S. Kang, Vice-President Shri S.P. Mazumder, for the Appellant. S/Shri A.K. Sharma, JDR assisted by B.B. Agrawal, Jt. CDR, for the Respondent. [Order]. - Heard both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed entirely for generation of electricity. Therefore, credit cannot be denied. Contention of the Appellant is also that the gases emitted from the kiln is having temperature more than 1000 Degree Centrigrade; therefore, it is necessary to cool down the temperature of the gas which is a waste. The Appellant relied upon the case of the Hon'ble High Court of Bombay in the case of Rallis India Ltd. v. Union of India reported in 2009 (233) E.L.T. 301 (Bom.). 4. Contention of the Revenue is that this issue is now settled by the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. v. CCE, Delhi-III reported in 2009 (240) E.L.T. 641 (S.C.). Contention is that the Hon'ble Supreme Court held that the inputs are used in the generation of electri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57CC of the erstwhile Central Excise 1944 in respect of the waste. I find that in the present case, Revenue is asking for reversal of credit in respect of the inputs used in generation of electricity which is not used in or in relation to manufacture of final products. Hence, the ratio of the above decision is not applicable on the facts of the present case. In the present case, duty-paid chemicals are used in the boiler where the steam is generated to run the turbines to generate electricity. Revenue is only asking for reversal of the credit in respect of the inputs which are used in the generation of electricity which is not used in or in relation to the final product. The Hon'ble Supreme Court in the case of Maruti Suzuki (supra) held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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