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2018 (7) TMI 982 - AT - Central ExciseCENVAT Credit - electricity generated for own use in the manufacture of dutiable products - electricity sold outside to UPPCL - demand under Rule 6(3) of the CCR 2004 - Held that:- Identical issue decided in the case of M/S. NANGLAMAL SUGAR COMPLEX VERSUS CCE, NEW DELHI (VICE-VERSA) [2017 (1) TMI 413 - CESTAT NEW DELHI], where reliance was placed in the case of DSM Sugar Mills Ltd.,[2014 (7) TMI 531 - CESTAT NEW DELHI], where the Tribunal has held that electricity is not an excisable good and hence, in respect of the sale of the electricity to U.P. Power Corporation Ltd., the provisions of Rule 6(3) of the Cenvat Credit Rules would not be applicable - demand set aside - appeal allowed - decided in favor of appellant.
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