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2022 (2) TMI 543 - CESTAT BANGALOREReversal of CENVAT Credit - manufacture of electricity which was partly utilised in the factory and partly sold to Government and other parties - dutiable as well as exempt goods - applicability of Rule 6 of Cenvat Credit Rules, 2004 or not - HELD THAT:- As submitted by the learned counsel for the appellants, the issue is no longer res integra. This Bench relying upon the case of UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] and GULARIA CHINI MILLS AND OTHERS VERSUS UNION OF INDIA AND OTHERS [2013 (7) TMI 159 - ALLAHABAD HIGH COURT] has decided the issue in favour of the very same appellant albeit in respect of another unit of the appellant. Following the ratio of the above decisions, it can be opined that the appeal survives on merits as well as limitation. Appeal allowed - decided in favor of appellant.
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