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TMI Blog2007 (11) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... ected against the Order-in-Appeal No.PII/BKS/323/2006, dated 30-11-2006. 2. None appeared on behalf of the respondent despite notice. Since the issue is in a narrow compass, the appeal is taken up for disposal in the absence of any representation from the respondent. 3. Considered the submissions made by the ld. SDR and perused the records. 4. The issue involved in this case is regarding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he resultant goods are cleared under challans without payment of duty. It is not disputed that the respondent is engaged in the manufacture of excisable goods (dutiable as well as exempted) by availing Cenvat credit; that they are using the furnace oil for heating purpose and to obtain CPC blue crude; that they utilized furnace oil purchased by them on which Cenvat credit is availed for manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-95 in Rule 57C which allowed inputs to be used for generation of electricity or steam used for the manufacture of final product or for any other purpose within the factory of production, the use of steam for manufacture of non-dutiable items was also permissible. This decision is squarely applicable to this case as because furnace oil is used for heating purpose in the manufacture of dutiable an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority . 6. On careful perusal of the above re-produced portion of the finding of the Commissioner (Appeals), it is seen that both the lower authorities have correctly applied the law as settled by the Tribunal on the very same issue. As such, the findings of both the lower authorities are correct and does not require any interference. Accordingly, the appeal filed by the revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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