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2018 (10) TMI 1195 - CESTAT ALLAHABADCENVAT Credit - electricity being exempted from excise duty - whether the respondent is liable to reverse Cenvat credit on the electricity so wheeled out, under Rule 6 (3) of Cenvat Credit Rules, 2004, relating to the period from November, 2010 to October, 2011? Held that:- The issue has been decided in the case of GULARIA CHINI MILLS AND OTHERS VERSUS UNION OF INDIA AND OTHERS [2013 (7) TMI 159 - ALLAHABAD HIGH COURT], where it was held that Electrical energy was neither excisable under Section 3 of CEA, 1944 nor exempted goods under Rule 2(d) of Cenvat Credit Rules, 2004. Thus, same was neither excisable nor exempted goods, hence Rule 6 of CCR was not applicable - appeal dismissed - decided against Revenue.
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