TMI Blog2017 (1) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ustainable. CENVAT credit - premium on various insurance policies regarding stock, money, transit, workmen compensation, etc - Held that: - the assessee has purchased the insurance policies for its workers. So, the premium paid is the input service. So, the assessee is entitled for cenvat credit as observed in the impugned order. Appeal allowed - decided in favor of appellant. - Excise Appeal No.3753 and 3949/2012-EX(DB) - A/55843-55844/2016-EX[DB] - Dated:- 24-11-2016 - Mr. (Dr.) Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Shri R.K. Manjhi, DR for the Department. Shri H. Bajaj, Advocate for the party. Per Dr. Satish Chandra: The present appeals are filed by the assessee as well as by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anjhi, ld. DR for the Department and Shri H. Bajaj, ld. Advocate for the assessee. 6. After hearing both the sides and on perusal of the records, it appears that the electricity produced was supplied to UP Power Corpn. Ltd. For the production of the electricity, the baggase, the waste, which is generated during the manufacture of sugar, is further used. 7. An identical issue has come up in Appeal No.58262/2013-EX(DB) in the case of DSM Sugar Mills Ltd. , where the Tribunal vide Final Order No.A/51042/2014-EX(DB) dated 24.02.2014 has observed as under:- The point of dispute in the case is that when there is a co-generation plant in the appellant s sugar mill and the power generated, besides being used in the sugar mill for manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication as well as appeal had been allowed, while as per the operative portion of the order - para 7 of the order only the stay application has been allowed, there is a mistake apparent from the record in para 7 of the order. The application for Rectification of Mistake is, therefore, allowed. Para-7 of the order No.51042/2014 dated 24.02.2014 is substituted by the following para:- The impugned order is, therefore, not sustainable. Though the matter was listed for hearing of the stay application only, since, the issue involved in this case stands decided in favour of the applicant by judgement of Hon ble Allahabad High Court in the case of Gularia Chini Mills Gularia and others (judgement dated 13.08.2013), there is no point in keep ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
