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Commissioner of Central Excise, Raipur Versus M/s Heg Ltd.

2016 (4) TMI 443 - CESTAT NEW DELHI

Duty liability - Denial of exemption Notification No.67/95-CE dated 16.03.1995 - Manufacture of Sponge Iron - Char/dolochar produced in the process are captively consumed for generation of electricity but most of the electricity so produced are not used in appellant's factory - Held that:- the electricity generated in the respondent unit is not solely using char/dolochar. Out of three boilers, 2 are working on heat recovery of waste gases coming out of the sponge iron kiln for production of stea .....

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ginal Authority and Appellate Authority are right in holding against the demand of duty. - Decided against the revenue - Excise Appeal No. E/2547/2006-EX(DB) - Final Order No. 51006/2016 - Dated:- 19-2-2016 - S. K. Mohanty, Member (J) And B. Ravichandran, Member (T) For the Appellant : Shri R K Grover, DR For the Respondent Rep by: Ms Surabhi Sinha, Adv ORDER Per B. Ravichandran Revenue is in appeal against order dated 27.04.2006 of Commissioner (Appeals)-II, Raipur. The respondents are engaged .....

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gned order rejected the appeal and upheld the original order. Aggrieved by this order, the Revenue preferred the present appeal. 2. The Department's case is that the char/dolochar classifiable under heading 2621.00 is not eligible for above mentioned exemption notification as most of the electricity generated are not used by the respondent in the factory. Further, it is contended that the Commissioner (Appeals) fell in error in relying on the decision of Hon'ble Supreme Court in Ahmedaba .....

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y exemption under notification no.67/95 as all the electricity generated are not used by them in their factory. Now, in the second appeal stage the department is raising a new ground about non-applicability of Hon'ble Supreme Court decision in Ahmedabad Electricity Co. Ltd. (supra). The Original Authority allowed the concession correctly which was again upheld by Commissioner (Appeals) also. 4. Heard both the sides and perused appeal records. 5. The point for decision is the respondents' .....

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