9911796707
TMI Blog2019 (10) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit availed on inputs used in the power so generated inadmissible - HELD THAT:- The appellant admits that in view of instructions dated 22.8.2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal would not be maintainable before this Court, as amount of revenue involved i.e. ₹ 12, 168/- is below the monet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing condonation of said delay. Main case. Respondent Company is engaged in manufacture of stainless steel slabs, ingots, blooms etc. It was availing Cenvat Credit on inputs used in the manufacture of said excisable goods. It is also procuring furnace oil of Low Viscosity for use in generation of electricity in their captive power plant installed in the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed penalty. Aggrieved against the same, respondent filed appeal which was allowed by Commissioner(Appeals)vide order dated 30.6.2010 (A-3). The appellate order A-3 was challenged by the Revenue in appeal which was dismissed by CESTAT vide order dated 17.4.2012(A-4). Hence the present appeal wherein following substantial questions of law have been raised:- i) Whether electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le before this Court, as amount of revenue involved i.e. ₹ 12, 168/- is below the monetary limit of ₹ 1 Crore. In view of the said instructions dated 22.8.2019 learned counsel for the appellant prays for withdrawal of the instant appeal, however the question of law raised would remain open. Dismissed as withdrawn with liberty aforesaid. Since the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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