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TMI Blog2010 (4) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Held that- Explanation-1 clearly says HSD oil as being not treated as an input for any purpose whatsoever. Credit of the duty paid on HSD oil excluded. HSD oil may not be considered as input even as a fuel. Refund of credit of duty paid on HSD oil not correct. - E/104/2008 - 742/2010, - Dated:- 23-4-2010 - Shri M.V. Ravindran, Member (J) REPRESENTED BY: Ms. Mona, Advocate, for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order]. - This appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 and submit that the credit can be granted on the goods used as fuel. It is her submission that there is no dispute that the goods were used as fuel and within their factory of production. She would draw my attention to CBEC circular No. 799/32/2004-CX dt. 23-9-2004 and No. 637/28/2002-CX dt. 8-5-2002. She would also draw my attention to the decisions of this Tribunal in the following cases for the proposition that the credit of duty paid on the inputs which are availed by an EOU if un-utilizable, refund has to be sanctioned. (a) U.K. Paints (India) Pvt. Ltd. v CCE, Delhi-I [2004 (170) E.L.T. 280 (Tri. -Del.)] (b) Motherson Sumi Electric Wires [Final Order No. 371/2002 d. 20-3- 2007] (c) CCE, Ban galore v. Motherson Sumi Electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004, which is under 2(k) "input" means- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, cool ants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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