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2018 (1) TMI 1262 - HC - Central ExciseCENVAT credit - electricity sold outside the factory - Rule 6(1), 6(2) and 6(3) of the Cenvat Credit Rules, 2004 - maintenance of separate accounts - Held that: - the electricity is not an item for which any particular rate of duty is fixed in the Tariff Act, none can be criticized for not having raised the issue of maintaining separate accounts either before the first appellate authority. The original order and its preceding notice of proposal including as to penalty, were not dealt with, or based on any issue relating to non-maintenance of separate accounts - The fact of the matter remains that maintaining of separate accounts as was sought to be raised did not impress the CESTAT, having regard to the quality of the findings it rendered on the facts articularly when the quantification of the electricity sold out by the respondent was an admitted situation as far as the authority which generated the original order and the first appellate authority are concerned - appeal dismissed.
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