2010 (12) TMI 31

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... O R D E R   These two appeals under Section 35-L (b) of the Central Excise Act, 1944 are directed against the judgment delivered by the Customs Excise and Service Tax Tribunal, (for short, "the Tribunal") South Zonal Bench Bangalore, Circuit Bench at Hyderabad on 27th April, 2004, in Final Order Nos. 843-844 of 2004 in Appeal Nos. E/1405/2000 & E/ 303/2001. By the impugned judgment, the Tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... decision, we allow the appeals; set aside the impugned judgment and hold that for the periods, from April to May, 1998 and from June to August, 1998, in terms of Rule 57 B of the said Rules, as amended, the appellant-assessee is entitled to take credit in respect of the petroleum products used by them in the generation of electricity as inputs for the amount actually paid on account of specified d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X