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2019 (6) TMI 1681 - AT - Central ExciseCENVAT Credit - electricity - common inputs and input services in the manufacture of dutiable final product as also in the generation of electricity, which is a non dutiable product - Rule 6(3) of the Cenvat Credit Rules - HELD THAT:- On appeal against the said order Commissioner (Appeals) by following the Hon’ble Allahabad High Court decision in the case of Gularia Chinni Mills Ltd. [2013 (1) TMI 525 - ALLAHABAD HIGH COURT]as also the Hon’ble Supreme Court decision in the case of DSCL [2015 (10) TMI 566 - SUPREME COURT] held in favour of the assessee - It was held that Since it is not a manufacture, obviously Rule 6 of the Cenvat Rules, 2004, shall have no application as rightly held by the High Court. - Since Bagasse is held not to be result of any manufacture. Revenue in their memo of appeal have not advanced any reasons for non applicability of the said decision of the Hon’ble Allahabad High Court. When the issue stands decided by the jurisdictional High Court as well as the Hon’ble Apex Court, there are no reasons to take a view different than the one taken by Commissioner (Appeals). Revenue’s appeal is rejected.
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