9911796707
TMI Blog2012 (11) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... lenged judgement of Customs, Excise & Service Tax Appellate Tribunal dated 09.11.2005. While admitting the appeal on 27.12.2006 following substantial question of law was framed: "Whether the decision of the Tribunal allowing the party to avail of modvat in respect of furnace oil used as fuel, in manufacturing goods on job work basis, which are cleared without payment of duty under Rule 57F(3) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances, we had allowed the revenue's appeal making following observations. 5. Having heard the learned counsel for the parties and having perused the documents on record, we are of the opinion that the entire issue is squarely covered by the decision of the Apex Court in the case of Gujarat Narmada Fertilizers Co. Ltd. (supra), in particular in para 10 of the decision, it was held and obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat because sub-rule (2) is inapplicable to fuel-input(s), CENVAT credit is automatically available to such inputs even if they are used in the manufacture of exempted goods. The cumulative reading of sub-rules (1) and (2) makes it abundantly clear that the circumstances specified in sub-rule (2), which inter alia requires separate accounting of inputs, are not applicable to the fuel-input(s). How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006) 193 ELT 136 (supra)."
6. In view of such decision, no further discussion is necessary. We, therefore, answer the question in affirmative, i.e. against the respondent and in favour of the appellant Department.
5. In the result, tax appeal is allowed. Question is answered in favour of the revenue and against the assessee.
Decision of the Tribunal is reversed. X X X X Extracts X X X X X X X X Extracts X X X X
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