9911796707
TMI Blog2011 (6) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. Therefore, this application has become infructuous and the same is dismissed as infructuous. 2. The appellants are in appeal against the impugned order for demand of duty on account of wrong availment of CENVAT credit on Furnace oil which has been used as fuel in their job-work activity. 3. The facts of the case are that the appellants are the manufacturer of motor vehicle parts. During the course of their manufacturing activity, they were undertaking the activity of job-work also. For both activities, they were using Furnace oil as fuel, but were not maintaining separate account of furnace oil i.e. how much has been used in their dutiable final product and how much has been used in the job-work activity. Therefore, a show-cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lthough they have cleared the job-worked goods without payment of excise duty but the principal manufacturers have cleared these goods after further processing on payment of duty. Therefore, the credit has been correctly availed. To support this contention, he relied on the decision of the Larger Bench of the Tribunal in the case of Sterlite Industries (I) Ltd. Vs. Commissioner of Central Excise, Pune reported in 2005 (183) ELT 353 (Tri-LB). 4. On the other hand, Shri V.K. Singh, learned SDR appeared on behalf of the Revenue and submitted that the issue is 'whether a separate account of fuel used in dutiable products as well as exempted goods is required to be maintained or not' has attained finality by the decision of the Hon'ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared by the principal manufacturers on payment of duty. The only objection of the learned SDR is that it is not pleaded before the lower authorities. Therefore, the matter needs examination. In view of the above observation, I send back the matter to the original adjudicating authority to consider this aspect of this case. In case, the furnace oil has been used by the appellants in job-work activity on the goods which have been cleared by the principal manufacturer on payment of duty, the appellant are entitled to take credit or not? The adjudicating authority shall hear the appellant by giving them an opportunity of being heard and thereafter shall pass an appropriate order within the purview of law. 9. Appeal is allowed by way of rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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