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2018 (12) TMI 497 - AT - Central ExciseCENVAT Credit - input/input services used in dutiable and exempted excisable goods - non-maintenance of separate records - Rule 6 (3A) of CCR, 2004 - Held that:- The appellants have exercised the option of applicability of Rule 6 (3A) of CCR, 2004 and due intimation of the same was given to the Department vide a letter dated 01.04.2014. This option was exercised because the appellant admittedly was not maintaining a separate accounts for the receipt, consumption and inventory of inputs used - it is apparent that sub-clause (a) of sub-rule (3A) has been complied with by the appellant and that the appellant had been making the payment in accordance of sub-rule 3A (b) (iii). CENVAT Credit - sale of electricity generated by the appellant to the other customers against monetary consideration - demand of reversal of credit on the ground that electricity is an exempted commodity - Held that:- That is the electricity is held to be an excisable goods. Once it is held as excisable, denial of cenvat credit there upon is contradictory to the legislative intent. The findings are therefore, liable to be set aside - credit allowed. CENVAT Credit - quantity of input as is used in or in relation to the manufacture of exempted goods - waste/by-product - Held that:- Iron fills as are emerging as a by-product but an inevitable waste due to being segregated during the manufacture of the final product, the appellant is not liable to be vested with any liability on account of Rules 6 (3) (b) of CCR, 2004 - demand set aside. Appeal allowed - decided in favor of appellant.
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