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Judgment
Having heard both sides and perusing the order of the Tribunal, we are of the view that the Appeals raise substantial questions of law. It is admitted on the following substantial questions :
(i) Whether on the facts and circumstances of the case, the Appellate Tribunal is correct in denying admissibility of Cenvat credit of BHGO and Naphtha used in or in relation to generation of electricity which is in turn used administrative building and canteen situated within factory premises?
(ii) Whether on the facts and circumstances of the case, the Appellate Tribunal is correct in upholding the Central Excise duty liability in respect of BHGO and Naphtha used in the manufacture of electricity, which in turn had been consumed in the administrative / canteen building etc.,?
(iii) Whether on the facts and circumstances of the case, the Appellate Tribunal erred in upholding the demand pertaining to allied activities without considering various submissions made including judgments from various judicial for a, CBEC instructions etc.?
(iv) Whether on the facts and circumstances of the case, the Appellate Tribunal is correct in relying on decision in case of Hindustan Petroleum Corporation Limited Vs. CCE - 2013 (298) ELT 294 (T)ENDLAWFINDER which has been passed by relying on the decision of this Court in Indorama Synthetics - 2007 (219) ELT 122 (Bom.) wherein it was held that provisions relating to meaning assigned to "input" under Cenvat Credit Rules being wider cannot be made applicable for interpretation of exemption Notification?
Ms. Kamble waives service on behalf of the respondent.
Having heard both sides and finding that one Appeal of another assessee has already been admitted, interest of justice would be served if the Authority to which the matter has been remanded does not proceed in furtherance of the impugned order of the Tribunal and hear the matter as apprehended either afresh or for recomputation. This order shall continue till the hearing and final disposal of these appeals.
Let these appeals be heard along with Central Excise Appeal No. 118 of 2012.
The Registrar (Judicial)/Registrar, High Court, Original Side, Bombay to ensure that the original record in relation to these Appeals is summoned from the Tribunal and offered for inspection of the parties. This paper book is treated sufficient for the purpose of admission of these Appeals. However, the Registry must further ensure preparation of complete paper book in accordance with the Rules. The Registry in the first instance must send intimation of admission of these Appeals enclosing therewith a copy of this order so as to enable the Tribunal to act accordingly.