2008 (7) TMI 749

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntral Excise Rules and Rules 6 of Cenvat Credit Rules are similarly worded, the question referred is answered in favour of the assessee - appeal dismissed - decided against Revenue. - E/156/2005 - 539/2008-EX(PB) - Dated:- 14-7-2008 - S/Shri S.S. Kang, Rakesh Kumar, JJ. REPRESENTED BY : Shri B.K. Goyal, DR, for the Appellant. Shri Rupinder Singh, Advocate, for the Respondent. [Order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or is chargeable to NIL rate of duty. 16. After hearing learned Counsel for parties and going through the records and legal provisions, we are of the opinion that the Deputy Commissioner, Central Excise Division, Gwalior and the Appellate Tribunal, New Delhi have rightly held that the respondent No. 1 assessee is entitled of Modvat credit facility on the fuel used by them in manufacturing of PET .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X