2010 (12) TMI 593

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..... oducts - Hence, identical issue had been considered by the Tribunal in the case of[2007 -TMI - 1589 - SUPREME COURT OF INDIA],had denied the benefit - However, the Tribunal had held that the demand raised after the normal period of 6 months was barred by limitation - Tribunal has decided the appeal of the assessee only on the question of invocation of the larger period of limitation - Once the ap .....

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..... was right in rejecting the appeal on merits by denying the credit on LDO used as fuel for generation of steam part of which was cleared to the sister concern for use in the manufacture of dutiable final products? 2. Whether in the facts and the circumstances of the case, use of steam in sister concern situated in the same premises should be treated as steam used within the factory of production .....

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..... was barred by limitation. The learned advocate had accordingly, prayed for the same treatment and had submitted that part of the order may be within limitation. 3. Thus, in the light of the request made by the learned advocate for the appellant, the Tribunal has decided the appeal of the assessee only on the question of invocation of the larger period of limitation. Once the appellant has not co .....

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