2006 (11) TMI 515

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..... llant. Shri Sanjay Kumar, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. We find that the appeals themselves can be disposed of. Accordingly, after waiving the requirement for pre-deposit, we proceed with the appeals. 3. Most of the demand confirmed in the impugned order relates to denial of Modvat credit on furnace oil .....

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..... the same and owned by the same manufacturer, there is no justification in dividing input utilization division wise, particularly so, in relation to utilities like electricity, water etc. 6. The Revenue has no case that furnace oil is not a Modvat entitled input. The only contention is that both the divisions must be treated as separate entities and separate facilities created for each unit. .....

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