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TMI Blog2018 (9) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... rmination of the duty liability after ascertaining availment of CENVAT credit in the manufacture of electricity that is captively consumed, reversal of non-entitled CENVAT credit, and to the extent that the power so generated is not utilized for manufacture of excisable goods - appeal allowed by way of remand. - E/1046/2008 - A/87367/2018 - Dated:- 19-9-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) For the Appellant : Shri Gajendra Jain, Advocate For the Respondent : Shri Hitesh Shah, Commissioner (AR) ORDER PER: C J MATHEW The issue in this appeal against order-in-original no. 17/Commr/M.II/08 dated 22nd July 2008 of Commissioner of Central Excise), Mumbai-II is the eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the present dispute is clearly distinguishable from the circumstances leading to that decision; while admitting that for the period after 1st July 2005, the appellant was entitled to the benefit of notification no. 67/95-CE on inputs used captively for generation of electricity utilized for manufacture of both dutiable and exempted products, subject to non-availment of credit on input of gas oil or naphtha used in the manufacture of exempted final products, it is his contention that the exemption, contingent upon reversal of CENVAT credit, was allowed by the earlier decision of the Tribunal on ascertainment of non-availment which is not a submission in the present dispute. Further, he contends that gas oil and naphtha consumed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost Accountant and on payment of interest liability, the appellant would be eligible for the benefit of Notification No. 67/95. (e) As regards the dutiability of BHGO and naphtha used in the generation of electricity, which in turn has been used for purposes other than manufacture of excisable goods, the appellant would be liable to Excise duty thereon. The duty liability and interest liability has to be recomputed on the basis of direction given above and the matter has to go back to the adjudicating authority for re-computation of duty/ interest liability as discussed above. (f) Since the matter pertains to interpretation of law, no penalty is warranted. 6. Accordingly, we direct, while setting aside the impugned order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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