9911796707
TMI Blog2013 (7) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the appellants are engaged in the manufacture of different kinds of aerated water. They were using furnace oil as fuel in their captive power plant for generation of steam. Such steam was being used by them in the manufacture of dutiable as well as exempted final products. 2. In terms of Rule 6(2) of Cenvat Credit Rules, the appellants were not maintaining any separate accounts as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were the subject matter of various decisions of Hon'ble High Court as also by the Larger Bench of the Tribunal. Hon'ble Punjab and Haryana High Court in the case of Commissioner of Central Excise, Ludhiana vs. Nestle India [2010 (250) ELT 341 (P&H)] held that there is no requirement of reversal of credit availed on the fuel which stand used in the manufacture of dutiable as well as exempted final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned advocate appearing for the appellant fairly agrees that the issue on merits stands finally settled against the appellant by the said decision of the Honble Supreme Court. However, he submits that during the relevant period, there were decisions in favour of the assessee and as such, no malafide can be attributed to the appellant, in which case, extended period of limitation would not be appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are being maintained in case of fuel which is being used for dutiable as also for exempted final product. If the expert bodies, judicial as well as quasi judicial, have interpreted the law in favour of the assessee, the assessee cannot be held guilty of any suppression or mis-statement etc. Inasmuch as the show cause notice stand issued by invoking the longer period of limitation, I hold that dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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