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TMI Blog2013 (10) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... cant is a manufacturer of dutiable and exempted products. They were using furnace oil for generation of electricity which was utilized in further manufacture of exempted goods as also dutiable goods. They were taking full Cenvat credit of duty paid on furnace oil. Revenue was of the view that such credit should be taken only in respect of furnace oil going into the production of dutiable products. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of dutiable goods. 2. There have been conflicting decisions of the Hon. Apex Court on this issue. In the case of CCE Vs Gujarat Narmada Fertilizers Co. Ltd. - 2008 (229) ELT 9 (SC), the Hon. Apex Court took the view that credit could be taken on fuels used in exempted goods. However, in another case of CCE Vs Gujarat Narmada Fertilizers Co. Ltd. - 2009 (240) ELT 661 (SC), apex court took the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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