2015 (10) TMI 1207

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..... ant ORDER Per: R Periasami: Revenue filed appeal against Commissioner (Appeals) order dt.25.6.2004. The short issue in this appeal relates to reversal of cenvat credit on furnace oil used in generation of steam and in turn used in the manufacture of electricity. Adjudicating authority confirmed the demand of Rs. 11,74,344/- and also imposed penalty of Rs. 10,000/- vide order dt. 25.3.2004. On a .....

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..... ssed the C.M.A.No.1636 of 2005 by its order dt. 4.8.2011 and upheld Tribunal's order. 4. After hearing the submissions of both sides, we find that Commissioner (Appeals) has allowed the respondent's appeal and held that furnace oil used in the generation of steam which in turn used for manufacture of electricity following Tribunal's decision in the case of CCE Vs Sudarshanam Spinning .....

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