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TMI Blog2017 (8) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... concern of the Respondent had cleared the final product in which steam was generated on payment of duty or not. CESTAT has directed verification of the payment of duty by the sister concern by the adjudicating authority and only upon verification, it would be determined whether the end products of the sister concern are cleared on payment of duty and if that is answered in the affirmative, then CENVAT credit cannot be denied to the Respondent - appeal dismissed being not admitted. - Central Excise Appeal No. 154 of 2015, Central Excise Appeal No. 210, 211, 212 of 2016 - - - Dated:- 7-8-2017 - A. S. Oka And Riyaz I. Chagla, JJ. Mr. Swapnil Bangur with Ms. Shalaka Gujjar for Appellant Mr. V. Sridharan, Senior Advocate, with Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Rule 15 of the said Rules read with Section 11 (C) of the Central Excise Act, 1944. An order dated 29th November 2007 was passed by the Additional Commissioner, Central Excise, Customs, Daman confirming the duty demanded equivalent to the CENVAT credit attributable to the furnace oil used in the production of steam and supplied by the Respondent to its sister concern unit. Applicable interest and penalty was imposed and confirmed under the Rules. The Respondent filed Appeal before the Commissioner (Appeals), Daman. By an order dated 28th March 2008, the Commissioner (Appeals) Daman, rejected the Appeal. The Respondent being aggrieved by the order passed by the Commissioner (Appeals) filed Appeal before CESTAT, CESTAT in the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production, 5. Ms. Cardoza has contended that CESTAT ought to have dismissed the Appeal preferred by the Respondent on the ground that the Respondent had availed of CENVAT Credit despite the steam / inputs not being used within the registered factory of production. Ms. Cardoza has submitted that the steam generated in the factory of the Respondent had been dive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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