2012 (8) TMI 838

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..... ly used as fuel and also considering the classification under which supplier of the goods had classified the goods, it is very obvious that the goods in question was not meant for use as fuel - Decided against assessee. - E/2230/2010-SM - Final Order No. 1279/2012-SM(BR)(PB) - Dated:- 16-8-2012 - Shri Mathew John, Member (T) Shri Surinder Prasad, Advocate, for the Appellant. Shri Bharat .....

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..... as fuel in the manufacturing process and this qualify to be input. It is his argument that Revenue has not been able to show that these items could not be used as fuel and Cenvat credit is denied on the ground that only furnace oil and light diesel is used for baking biscuits. Revenue has not demonstrated that the item in question cannot be used as fuel. 3. Opposing the prayer, the learned AR fo .....

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