S.H. Kapadia, J. - (1.) Leave granted.
(2.) The short question which arises for determination in this batch of civil appeals is : whether the assessee(s) was required to reverse the CENVAT credit in terms of Rule 6(1) of Cenvat Credit Rules, 2002 on the quantity of LSHS which was used as "fuel" for producing steam and electricity, which, in turn, was used in or in relation to the manufacture of exempted goods, namely, fertilizers, during the disputed period(s).
(3.) For the sake of convenience we may refer to the facts in Civil Appeal No. 1308 of 2008 - Commnr. of Central Excise v. Gujarat Narmada Fertilisers Co. Ltd. FACTS ;