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TMI Blog2012 (6) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... used wholly in the factory of production, the question of availing modvat credit does not arise and it can be availed only proportionately - applicability of Rule 57C (1) (ii) has to be decided by the CESTAT on merits - Rule 57C(1) states that no credit of duty shall be allowed on such quantity of inputs which is used in the manufacture of final products which are exempt from duty or are chargeab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of steam, which in turn was used for generation of electricity and the electricity was supplied to M/s. Futura Polymers Ltd., which is a 100% export oriented unit. The learned counsel by placing reliance on Rule 57C(1)(ii) contended that in case supply is to a 100% export oriented unit, the strict Rule of usage of the inputs used for generation of electricity used for manufacture of final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by CESTAT. We are therefore not in a position to consider the contention raised by the assessee in the present appeal. In view of the judgment of the Supreme Court in Maruti Suzuki, we are of the view that the order passed by the CESTAT is liable to be set aside and accordingly, the same is set aside. 12. The question now raised by the assessee with regard to the applicability of Rule 57C (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal products which are exempt from duty or are chargeable to nil duty. However, one of the exceptions provided to Rule 57C (1) relates to cases where the final products are cleared to a 100% EOU. Both sides have submitted before me that such a claim was not made earlier before the Tribunal or before the authorities below. Hence, whether a portion of electricity was supplied to the 100% EOU or not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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