2011 (6) TMI 481

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..... ed this appeal against the impugned order wherein the Commissioner (Appeals) has allowed the Cenvat credit availed by the respondents on furnace oil, which was sent directly to the job-workers for generation of electricity, which was used by the respondents in manufacturing of their final products. 2. The issue arising out of the fact that whether the respondents are entitled for Cenvat credit .....

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..... that the respondents are entitled  for Cenvat credit on furnace oil, which was sent by them directly to the job-worker for generation of electricity, which  was used by the respondents in manufacturing of their final products.Therefore, we find no merits in the Revenue's appeal, the same is dismissed by upholding the impugned order.           &nb .....

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