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2018 (11) TMI 913 - AT - Central ExciseCENVAT Credit - part of electricity used for captive consumption - demand equal to 6% of the sale value of the electricity sold during the period from March 2015 to December 2015 - Held that:- The issue is no more res integra and has been settled by the decision of the Allahabad High Court in the case of Gularia Chini Mills [2013 (7) TMI 159 - ALLAHABAD HIGH COURT], wherein it has been held that there cannot be a demand of 6% of the value of exempted electricity sold outside the factory in terms of Rule 6(3) (i) of CCR simply on the ground that the appellant has failed to maintain separate account on receipt of input or input services used in the manufacture of dutiable goods, namely, Sugar and exempted goods, namely, electricity. The demand of 6% of the value of electricity sold to various companies is not sustainable in law - appeal allowed - decided in favor of appellant.
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