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M/s. Nanglamal Sugar Complex Versus CCE, New Delhi (Vice-Versa)

2017 (1) TMI 413 - CESTAT NEW DELHI

Reversal of CENVAT credit - Rule 6 (3)(i) of the CENVAT Credit Rules, 2004 - 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 - Held that: - An identical issue has come up in the case of DSM Sugar Mills Ltd.,[2014 (7) TMI 531 - CESTAT NEW DELHI], where the Tribunal has held that electricity is not an excisable good and hence, in respect of the sale of th .....

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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 the Department against the impugned order-in-original no.12/Commr./2012 dated 28.08.2012 passed by the Commissioner of Central Exci .....

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ory premises. During the period in dispute, part of electricity generated was also sold to M/s. UPPCL outside the factory premises of the assessee. 3. As per the facts on record, during the course of manufacture of sugar, the baggase arises, which is a waste as per the ratio laid down by Hon ble Supreme Court in the case of Union of India Vs. DSCL Sugar Ltd. - 2015 (322) ELT 769 (SC). 3. The said baggase is further used for the production of electricity. The said electricity is consumed by the a .....

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t 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 appel .....

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ts, grease, chemicals, etc. had been used in or in relation to the generation of electricity. The crucial question to be decided in this case is as to whether electricity is an excisable goods and only if the electricity can be treated as excisable goods, the provisions of Rule 6(2) read with Rule 6(3) of Cenvat Credit Rules, 2004 would be applicable. This question stands decided by judgement dated 13.08.2013 of Hon ble Allahabad High Court in respect of writ petitions filed by Gularia Chini Mil .....

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eet and as per the records of the Court master, by the order pronounced, the stay application 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, theref .....

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