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TMI Blog2017 (5) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... - the goods is question is covered under the Medicinal & Toilet Preparation Act, 1955 and not subject to levy of duty under Central Excise Act, 1944. Accordingly such goods not being excisable goods, it cannot be presumed to be exempted goods, consequently it is out of the purview of the Central Excise Act, 1944 - appeal dismissed - decided against Revenue. - E/1196 & 1643/06 - A/87211-87212/17/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently it is out of the purview of the Central Excise Act, 1944. 3. Learned AR relies on the judgment of the Apex Court in the case of Gujarat Narmada Fertilizers Co. Ltd. - 2009 (240) ELT 661 (SC) to butters its claim that the appellant manufactured exempted goods using fuel for generation of steam and such steam ultimately used in manufacture of the product in question. Therefore CENVAT C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in or in relation to manufacture of dutiable final product and exempted final product but the fuel-input is excluded from that sub-rule. However, exclusion of fuel-input vis-a-vis non-fuel-input would still fall in sub-rule (1). As stated above, sub-rule (1) is plenary, hence, it cannot be said that because sub-rule (2) is inapplicable to fuel-input(s), CENVAT credit is automatically available t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and on such application, the credit will not be permissible on such quantity of fuel which is used in the manufacture of exempted goods. In our view, the above aspect has not been properly appreciated by the Gujarat High Court in the above case of M/s. Gujarat Narmada Valley reported in 2006 (193) E.L.T. 136 (supra). In view of the reasoning stated aforesaid, Revenue fails in both of its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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