2017 (11) TMI 1643

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..... edit to the respondent - Held that: - Admittedly in this case, the whole of the coal which has been used for boiler for generation of steam and such generated steam has been used by the respondent 100% through pipelines - credit allowed - appeal dismissed - decided against Revenue. - Appeal No. E/11233/2017-SM - Final Order No. A/13565 / 2017 - Dated:- 20-11-2017 - Hon ble Mr. Ashok Jindal, Mem .....

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..... envat credit to the respondent. In these set of facts, the proceedings were initiated, after appreciating the facts of the case, the ld. Commissioner (Appeals) allowed the Cenvat credit to the respondent holding that as the coal has been received by the respondent in the other unit for generation of steam where the boiler was located for generation of steam which was ultimately used by the respond .....

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..... he assessee is entitled to avail Cenvat credit on the furnace oil used in the DG Sets for generation of electricity and part of the electricity which has been weeded out, on that part, the assessee is not entitled to avail Cenvat credit of furnace oil. Admittedly in this case, the whole of the coal which has been used for boiler for generation of steam and such generated steam has been used by .....

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