2008 (4) TMI 637

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s been filed against the order in appeal wherein it has been decided that central excise duty paid on inputs which are used in the treatment of water which is used in cement plant, clinker, jetty, residential premises, Gujarat Water Supply and Sewerage Board cannot be availed as Cenvat credit. Since the appellants themselves admit that the credit is not admissible when water is used in respect of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellants are not eligible for Cenvat credit whereas in the order in appeal, the Commissioner (Appeals) has held the same as admissible to proportionate credit. I agree with the contention of the appellant that the order of Commissioner (Appeals) has gone beyond the show cause notice and the order in original. Therefore, the matter needs to be remanded back to examine this aspect for appropr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X