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TMI Blog2018 (6) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... Misra This is an appeal filed against OIA No. VHV-EXCUS-000-APP-250-16-17 passed by the Commissioner (Appeals-III) Central Excise Ahmedabad. 2. Briefly stated the facts of the case are that the appellant are engaged in manufacture of clinker and cement falling under chapter 25 of CETA, 1985. They had availed CENVAT credit of the duty paid on Naphtha and Furnace Oil which are used in generation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 in their own case following the judgment of the Hon'ble Supreme Court in Maruti Suzuki Ltd. vs CCE Delhi-III 2006 (240) ELT 641 (SC) held that credit availed on Naphtha used for generation of electricity, wheeled outside the factory, is not admissible. However, he submits that in advancing his argument in the said case, the certain observation of judgment of the Hon'ble Supreme Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a and furnace oil is admissible to the appellant. 4. Per contra, Ld. AR for the Revenue has submitted that this Tribunal has already considered the judgment of the Hon'ble Supreme Court in Hindustan Zinc Ltd's case in its order dated 22.12.2017 which was delivered in the context of applicability of Rule 57CC of erstwhile Central Excise Rules, 1944 to the by-product of sulphuric acid emerged durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held by the ld. Commissioner (Appeals) in the impugned order. However, I find force in the contention of the ld. Advocate for the Appellant regarding imposition of penalty. While confirming denial of credit , the Hon'ble Supreme Court in Maruti Suzuki Ltd.'s case (supra) observed that due to conflicting views on the issue, imposition of penalty is uncalled for. Following the same , penalty imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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