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2022 (8) TMI 1151 - CESTAT ALLAHABADCENVAT Credit - electricity generated - period from April 2016 to June 2017 - Rule 6 of the CCR - HELD THAT:- It is not a dispute that the issue involved in this appeal is same as was examined by the Commissioner (Appeals) in the order dated 17.01.2019 for the subsequent period from April, 2016 to June, 2017 - The Commissioner (Appeals), after analysing the factual position and the provisions of law, allowed the appeal and the appeal filed by the department before the Tribunal was dismissed in COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE, MEERUT VERSUS M/S NANGLAMAL SUGAR COMPLEX [2019 (6) TMI 1681 - CESTAT ALLAHABAD] Thus, when the issue stands covered by the decision of the Tribunal in the matter of the respondent itself for the subsequent period, there is no informity in the order dated 23.07.2019 passed by the Commissioner (Appeals). Appeal dismissed - decided agaist Revenue.
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