2017 (2) TMI 610

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..... Chitnis i/b Mr. M. H. Patil, for the Respondent ORDER P. C. This Appeal was admitted by this Court on the following two substantial questions of law:- "(A) Whether in the facts and circumstances of the case and in law, the CESTAT, Mumbai was justified in setting aside the order of the Lower Authority whereby the Assessee was held to have availed Cenvat Credit on fuel used as in put in the man .....

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..... ecause the Tribunal's view accords with that of the Hon'ble Supreme Court and one Supreme Court judgment has been expressly referred in the order dated 28th June, 2006. That order reads as under:- "Learned Counsel appearing for the appellant fairly states that issue raised in both these appeals is covered by the judgment of the Apex Court in the case of Vikram Cement v/s Commissioner of .....

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..... ibunal in this case and impugned in this Appeal reads as under:- "1.Heard both sides. 2.The issue involved in these appeals is availment of CENVAT Credit on furnace oil used as fuel to generate steam used in manufacture of exempted and dutiable paper product. 3.The issue is well settled in the case of M/s Hindustan Zinc Ltd v/s C. C. E. Vishkapatnam, reported in 2004 (117) ECR 579 (Tri-Ban .....

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