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TMI Blog2007 (10) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... l used as inputs in generation of steam, which was further used in the canteen for cleaning utensils as the use of steam cannot be considered as being in or in relation to the manufacture of final product This order relied upon the decision of the Tribunal in the case of SAIL Ltd. - 2001 (130) E.L.T. 459 (Tri.). 2. The applicants' submission is that subsequent to the decision in the above order, the Larger Bench of the Tribunal has in the case of Gujarat Narmada Fertilizers Co. Ltd. v. C.C.E. - 2007 (208) E.L.T. 342 (Tri.-LB) allowed Cenvat credit on fuel which is used in the exempted goods, observing that for availing Cenvat credit on fuel only requirement is the use of fuel in the factory premises which also is the fact in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el according to which assessee was not required to maintain separate record in respect of fuel used in the manufacture of exempted and dutiable product and accordingly credit was held to be not deniable. Other decisions are also to the same effect. Gujarat High Court decision in the case of Gujarat Narmada Fertilisers Co. Ltd. also referred to Rule 57AB and stated that under these rules there is no requirement of maintaining separate account. I also find that similar issue come up for consideration by the Bombay High Court in the case of Indorama Synthetics in Civil Appeal No. 30/2006 in which case also a plea was taken that electricity supplied to the residential complex situated within the factory premises would be covered within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the production of the final products, it would be covered within the meaning- of the word "any other purpose" in Rule 57B(iv) of the Central Excise Rules, 1944. The fact that the residential complexes are situated within the licensed premises would not entitle the assessee to avail credit of duty paid on furnace oil used in the manufacture of electricity supplied to the residential complexes. It is necessary to establish that the electricity is used for any purpose connected with or related to the production of final products. In our opinion, supply of electricity to the residential complexes situated within the factory premises are neither connected with or related to the production of the final products. In this view of the matter, we h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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