2013 (9) TMI 1111

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..... JUDGEMENT Being aggrieved with the order of the Commissioner (Appeals), the Revenue has filed the present appeals, which are being disposed of by a common order as the issue is identical in these appeals. 2. The issue involved in this case is as to whether the respondents are required to reverse proportionate credit availed by them on furnace oil received by them, which is equivalent to .....

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..... at Credit Rules, 2002, invoked by the Revenue, are not applicable to the facts of the present case as this is not input which is being removed by the assessee as such. It is the sludge which gets settled at the bottom of storage tank which is considered as waste by them and removed as waste. Hon ble Karnataka High Court s decision in the case of CCE vs. Geltech Ltd. referred supra is fully applica .....

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