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2017 (6) TMI 311 - AT - Central ExciseReversal of CENVAT credit - electricity sold outside - Rule 6 of the CCR 2004 - demand on the ground that the appellants have not produced the details in respect of the proportionate credit on inputs used in or in relation to the manufacture of the said quantity of electricity - Held that: - the issue is no more res integra and has been settled in favour of the appellant in the case of Venkateshwara Power Project Ltd Versus Commissioner of Central Excise, Customs and Service Tax [2016 (10) TMI 32 - CESTAT BANGALORE], where it was held that the issue involved is no more res integra in terms of the decision of Hon'ble Allahabad High Court in the case of Balrampur Chini Mills Ltd Vs UOI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] wherein the Board Circular No. 904/24/2009-CX dated 28/10/2009 requiring reversal of credit or payment of amount in terms of Rule 6 stands quashed. Demand set aside - appeal allowed - decided in favor of assessee.
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