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2019 (2) TMI 860 - AT - Central ExciseCENVAT credit - sale of surplus electrical energy to outside power distribution agency or supplied to its own colonies, generated at appellant’s factory premises w.e.f 1.3.2015 - applicability of Rule 6(3) of CENVAT Credit Rules, 2004 - Held that:- This issue has already been decided in favour of the appellant in appellant’s 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 - credit allowed - appeal allowed - decided in favor of appellant.
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