Customs, Excise and Gold Tribunal - Delhi
Cce vs J.K. White Cement Works on 2 March, 2005
ORDER
S.S. Kang, Vice President
1. Heard both sides.
2. The Revenue filed these appeals against order-in-appeal passed by the Commissioner (Appeals).
3. The respondents availed Modvat Credit in respect of the Residual Fuel Oil. The Revenue wants to deny the credit on the ground that the credit is not available in respect of Low Sulphur Heavy Stock, The contention of the Revenue is that Residual Fuel Oil and Low Sulphur Heavy are one of the same thing. Therefore, the credit in respect of Residual Fuel Oil is not admissible.
4. We find that this issue is already settled by the Tribunal in the case of Camphor & Allied Products Ltd. v. CCE reported in 2002 (147) ELT 600, In this case the Tribunal after going through the evidence produced by the Revenue held that Residual fuel Oil and Low Sulphur Heavy Stock are different products, therefore, restriction imposed on Low Sulphur Heavy Stock is not applicable to Residual Fuel Oil. In view of the above decision, we find no merit in these appeals, the appeals are dismissed.