2005 (7) TMI 603

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..... he Respondent. [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.  &nb .....

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..... d products were the ones covered by the notification no. 5/94 Central Excise (N.T.) dated 1-3-94. As per the above notification 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 as .....

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..... ecord inasmuch as, orders of Additional Commissioner Raigad who after considering the report of the Chemical Examiner and by the Dr. Babasaheb Ambedkar Technological University as also opinion of 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. T .....

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..... ssment at the suppliers and then taking action at receivers end has to be followed.           (c) In view of the above finding we cannot uphold the demand of denial of credit and penalty.           (d) Appeal is allowed after setting aside the order. (Pronounced in Court)
Case laws, Decisions .....

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