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2020 (4) TMI 443 - AT - Central ExciseCENVAT Credit - common input services availed for taxable as well as exempt services - availment of common input services such as professional services, tour operator service, chartered accountant service, telephone service, security service etc., in the factory of manufacture of the excisable goods as well as in the premises of generation of electricity - credit disallowed on the ground that the requirement of sub-rule (3) of Rule 6 of the Cenvat Credit Rules, 2004 have not been complied - HELD THAT:- The electrical energy cannot be considered “Nil” rated goods. Further, the Central Government in exercising of the powers conferred under Section 5A of the Central Excise Act, 1944 has not specifically issued any notification, in exempting electrical energy from payment of Central Excise duty. Hence, electrical energy in my considered view cannot be categorized as exempted goods in terms Section 2(d) of the Act. Rule 6 ibid was amended w.e.f. 01.03.2015, which was to the effected that Explanation-1 was inserted vide Notification No. 6/2015-CE (NT) dated 01.03.2015. The said Explanation reads as “for the purpose of this rule, exempted goods or final products as defined in clauses (d) & (h) of Rule 2 ibid shall include non-excisable goods cleared for a consideration from the factory”. Though, part of the disputed period in this case falls under the scope of the amended provisions of Rule 6 ibid, but there will be no material change or such amendment in the case of the appellant in as much as the factory duly registered for manufacture of excisable goods have not dealt with any non-excisable goods, which were cleared from such registered factory. Appeal allowed - decided in favor of appellant.
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