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2015 (9) TMI 295 - AT - Central ExciseDemand towards 10%/5% of value of exempted electricity generated and supplied in term of Rules 6(3) Cenvat Credit Rules, 2004 - Held that:- Demand of 10%/5% of the value of electricity generated and supplied to M/s. MSEB was made in terms of Rule 6(3) of Cenvat Credit Rules, 2004. The undisputed fact is that the appellant is sugar/molasses manufacturing unit, electricity so generated and supplied to M/s. MSEB is manufactured out of bagasse. - issue that 10%/5% value of electricity generated from use of bagasse and sold to M/s. MSEB is applicable in terms of Rule 6(3) of Cenvat Credit Rule is settled in favour of assessee and accordingly the impugned order is not sustainable. - Decided in favour of assessee.
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