Judgment R. Sudhakar, J. 1. This appeal is filed by the Department against the Final Order Nos.213 and 214 of 2006, dated 22.3.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai, raising the following substantial question of law: “Whether the Tribunal is correct in holding that credit has to be allowed on the entire fuel if the steam generated using it is used within the factory for any purpose, including manufacture of electricity irrespective of its (electricity) use?” 2. It is fairly submitted by the learned counsel on either side that the issue raised in this appeal has been answered against the assessee by a decision of the Supreme Court in Maruti Suzuki Limited v. Commissioner of Central Excise, (2009) 9 SCC 193 , except with regard to the levy of penalty, which the Supreme Court held is not leviable. In view of the above, this appeal is partly allowed in terms of the decision in Maruti Suzuki Limited case, referred supra, and the order of the Tribunal dated 22.3.2006 made in Final Order Nos.213 and 214 of 2006 is set aside to the extent indicated above, answering the substantial question of law in favour of the department. No costs.