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CCE, Raipur Versus M/s Godawari Power And Ispat Ltd.

2016 (2) TMI 863 - CESTAT NEW DELHI

Duty liability - assessee liable to pay 8% or 10% of the value of electricity cleared outside in terms of Rule 6 of Cenvat Credit Rules - proportionate reversal of credit - Held that:- The Tribunal in the case of Standards Intl. Precision Engineers P. Ltd. vs. CCE, Bangalore - II (2010 (6) TMI 395 - CESTAT, BANGALORE ) held that when the credit attributable to inputs or input services used in or in relation to manufactured of exempted goods is reversed the same should be considered as sufficient .....

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r 10% of the value of such electricity. - Decided against revenue - Excise Appeal No. 981/2007 - FINAL ORDER NO. 50077/2016 - Dated:- 14-1-2016 - S. K. Mohanty, Member (J) And B. Ravichandran, Member (T) For the Appellant : Ms Neha Garg, AR (DR) For the Respondent : Shri Bhishma Ahluwalia, CA ORDER Per B Ravichandran This appeal by Revenue is against order dated 19/12/2006 of Commissioner (Appeals-I), Raipur. The brief facts of the case are that the respondent are engaged in the manufacture of S .....

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377; 87,15,500/- with interest and imposed a penalty of ₹ 20 lakhs on the respondent. On appeal, the Commissioner (Appeals-I) vide the impugned order dated 19/12/2006 set aside the order and allowed the appeal. Aggrieved by this, the Revenue is in appeal before us. 2. The learned AR reiterated the grounds of appeal and submitted that the respondent violated the provisions of Rule 6 in as much as all the electricity generated by the respondent was not used by them captively and they have cl .....

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This fact has been recorded by the lower authorities clearly. Even after such debit, the show cause notice dated 29/11/2005 was issued to recover 8%/10% of value of electricity cleared outside. The learned Consultant submitted that the notice itself is not sustainable and there is no ground to proceed against them. He relied on the Tribunal's decision in the case of Standards Intl. Precision Engineers P. Ltd. vs. CCE, Bangalore - II reported in 2010 (258) E.L.T. 456 (Tri. - Bang.) and also .....

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