9911796707
TMI Blog2010 (4) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of granite tiles for export. The said refund application was scrutinized by the Asst. Commissioner, Tirupati Division and granted a refund of Rs. 71,298/- and disallowed refund of Rs. 17,866/-. Aggrieved by such an order of allowing refund of Rs. 71,298/-, Revenue filed an appeal before the ld. Commissioner (Appeals) Ld Commissioner (Appeals), after considering the submissions made by both sides and also considering the memorandum of cross- objection filed by the assessee, set aside the Order-in-Original which granted the refund. Aggrieved by such an order, the appellant is before the Tribunal. 3. Ld. Counsel appearing on behalf of the appellant submits that the eligibility to Cenvat credit on HSD oil is not in dispute. It is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble High Court of Karnataka in respect of LDO used hi generator sets will cover the issue in their favour. 4. Ld. Jt. CDR on the other hand would submit that the definition of inputs under the Cenvat Credit Rules, 2004 is very clear. It is her submission that the said definition categorically excludes HSD oil from the definition. She reiterates the findings of the Id. Commissioner (Appeals). 5. I have considered the submissions made at length by both sides and perused the records. 6. The issue involved in this case is whether the appellant is eligible for the refund of the duty paid, availed as credit, on HSD oil used for the manufacturing of granite tiles in an EOU. 7. From the perusal of the records, I find that it is not dispute th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the manufacturer (Emphasis supplied) 9. On perusal of the records, it is seen that the period involved in this case is from 1-11-2004 to 21-10-2005, during the period the above reproduced definition was in force. On plain reading of the definition, it is seen that the definition excludes Light Diesel Oil and HSD oil or motor spirit, commonly known as petrol from the category of input. I do also find merits in the proposition of the ld. Counsel that inputs which are used as a fuel, credit can be allowed. Though this proposition seems to be correct, it could be incorrect in respect of credit of the central excise duty paid on the HSD oil inasmuch as Explanation-1 to the said definition clearly reads for exclusion of "HSD oil as being not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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