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2019 (3) TMI 30 - AT - Central ExciseCENVAT Credit - exempted goods - captive consumption - electricity - reversal of proportionate credit on input and input services related to that quantity of electricity sold to outside agencies - Rule 6 of CCR - Held that:- This issue is no more res integra and has been settled in favour of the assessee by this Tribunal in the case of M/s. Venkateshwara Power Project Ltd. & Ors. vs. CCE [2018 (11) TMI 913 - CESTAT BANGALORE], where it was held that in the generation of electricity from bagasse, no other input or input service is used and therefore, the electrical energy is neither excisable under Section 2(d) of Central Excise Act, 1944 nor exempted goods and hence, Rule 6 is not applicable - appeal allowed - decided in favor of appellant.
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