2005 (7) TMI 603

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..... pondent. [Order per : S.S. Sekhon, Member (T)]. Appellants are an assessee who avail credit of duty paid on fuel used in relation to manufacture of the final product. They obtained an input C-9 solvent from the suppliers and used the same, as fuel and took credit of duty paid on, C-9 solvent by the supplier under heading 2710.90 of Central Excise Tariff Act, 1985. 2. (a) This .....

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..... tion the item High Speed Diesel Oil falling under ch. 27.10 is not eligible for Modvat credit. The input C-9 used as fuel by the assessee in the manufacture of final products and the item High Speed Diesel Oil falls under the same chapter sub-heading 27.10 and used by the assessee as a substitute for High Speed Diesel Oil. The assessee has not produced any evidence to prove that the .....

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..... IIT-Mumbai had concluded that C-9 solvent cannot be considered as substitute of HSD and were totally different products and C-9 Solvent did not confirm to the IS Specification for HSD being IS-1460. The Commissioner had these certificates before him as in evidence from para 7 of the order. The Commissioner accepts the fact that no sample was drawn and tested by his officers at the appellants .....

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