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2023 (9) TMI 232 - CESTAT BANGALORERecovery of (6% of the value of the clearance of finished goods under Rule 6(3) of CCR, 2004) CENVAT Credit - electricity generated out of waste heat emerges during the course of manufacture of sponge iron - inputs and input services were used for manufacture of both dutiable as well as exempted products - HELD THAT:- The said issue was examined by the Tribunal in the case of M/S TRIMULA INDUSTRIES LIMITED VERSUS THE COMMISSIONER CENTRAL GOODS, SERVICE TAX CENTRAL EXCISE AND CUSTOMS, BHOPAL [2019 (4) TMI 2119 - CESTAT NEW DELHI] where it was held that We fail to accept that the heat entrapped in flue gases which emerge during the process as waste or by-product can be regarded as a “final product” which is beneficially used by the appellant for manufacture of electricity. It is not the case where the appellant has deliberately used some inputs by adopting a process to manufacture electricity. The demand confirmed in the impugned orders cannot be sustained. Consequently, the impugned orders are set aside - Appeal allowed.
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