COMMISSIONER OF CENTRAL EXCISE, Vs. BPL LTD., BANGALORE

JUDGEMENT

(1.) This is an appeal filed by the Revenue. The issue relates to Modvat credit on HSD Oil.

(2.) I find that the issue involved herein has already been decided by Larger Bench in the case of Chemo Pulp Tissues and Ors. v. Commissioner of C. Excise, Meerut and Ors. reported in 2000 (38) RLT 988 (CEGAT -L.B.) wherein it was clarified that HSD oil is not an eligible input in terms Section 112 of the Finance Act, 2000 and appeal was dismissed. Since the issue involved herein has already been considered and concluded by the Tribunal in the aforesaid case and the following the above decision, I accept the contention of the Revenue. Accordingly the appeal is allowed.

(3.) (Pronounced and dictated in the open court)