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2015 (5) TMI 22 - AT - Central ExciseDenial of CENVAT credit - common inputs - whether common inputs used by appellant in the course of manufacture of sugar resulting in sugar as well as bagasse and press mud not liable to duty is entitled to CENVAT credit on the inputs used - Held that:- Following decision of CCE, Pondicherry Vs. EID Parry (I) Ltd. [2013 (3) TMI 366 - MADRAS HIGH COURT], Gularia Chini Mills Ltd. Vs. Union of India [2013 (7) TMI 159 - ALLAHABAD HIGH COURT] and Balrampur Chini Mills Ltd. Vs. Union of India [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] - if generation of power by appellant was neither using mineral fuels, mineral oils and products of their distillation, bituminous, substances, mineral waxes etc., the energy so generated from bagasse is not be covered by Chapter 27 of the Central Excise Tariff Act, 1985. Therefore, there cannot be denial of CENVAT credit. It was the opinion of the Court that the electricity energy not being excisable goods nor its is exempted goods in terms of Rule 2(d) of the CENVAT Credit Rules, 2004, the appellant cannot be denied of the CENVAT credit on the common input used. - Decided in favour of assessee.
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