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2019 (4) TMI 643 - AT - Central ExciseCENVAT credit - clearance of by-product - common inputs and input services used in manufacture of dutiable goods as well as exempted goods - non-maintenance of separate records - demand of 6% of the value of electricity sold to various companies - proviso to sub-rule (1) of Rule 6 of CENVAT Credit Rules, 2004 - Held that:- The issue decided in appellant own case M/S. VENKATESHWARA POWER PROJECTS LTD., M/S. THE UGAR SUGAR WORKS LTD., M/S. EID PARRY (INDIA) LTD., M/S. SRI SRIVSGAR SUGAR & AGRO PRODUCTS LTD. VERSUS COMMISSIONER OF CENTRAL GOODS & SERVICE TAX [2018 (11) TMI 913 - CESTAT BANGALORE], where it was 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. Appeal allowed - decided in favor of appellant.
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