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2019 (7) TMI 482 - AT - Central ExciseCENVAT Credit - waste/exempt goods - Fly Ash/Coal Ash - waste emerging on burning of coal for generation of electricity in the captive Thermal Power Plant - reversal of credit at the specified rate, read with Rule 6(3)(i) of the Cenvat Credit Rules - HELD THAT:- The Fly Ash/Coal Ash is the residual waste and not a manufactured product emerging during the course of generation of electricity. Thus, in absence of being a manufactured product, the same is not excisable and there is thus no excise duty attracted, nor any reversal of duty under Rule 6(3) of Cenvat Credit Rules, 2004 is warranted. Reliance placed in the case of UNION OF INDIA VERSUS RAMKRISHNA MILLS CO. LTD. [2006 (8) TMI 669 - SC ORDER] and M/S JAI BALAJI INDUSTRIES LTD. VERSUS CCE & ST, RAIPUR [2017 (6) TMI 898 - CESTAT NEW DELHI]. Appeal allowed - decided in favor of appellant.
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