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TMI Blog2007 (9) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... for maintenance of plant etc. during that time - Appeal No. E/621/2006 - 1100/2007 - Dated:- 17-9-2007 - Dr. S.L. Peeran, Member (J) [Order per (Oral)]. - This appeal arises from Order-in-Appeal No. 49/2006- C.E. dated 28-1-2006 by which the assessee has been denied the Cenvat credit in respect of certain inputs/chemicals (other than paints and lubricants) which are used in the production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of credit was also dealt with. He refers to the case of CCE, Chennai v. SPIC - 2002 (148) E.L.T. 923 (Tri. Chennai), which also refers to several other Tribunal rulings and held that chemicals used for treating cooling water in the process of production is an eligible input for grant of credit. He submits that the issue is covered by these two rulings and the various other rulings relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra). Several citations were referred to which deals on this point. The issue is no longer res integra and the appellants are eligible for the benefit of Cenvat credit in respect of the inputs used in the manufacture of steam and electricity as well as sugar and molasses. The contention raised by the Revenue that during the off-season, when sugar is not produced, the electricity manufactured is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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