TMI Blog2017 (10) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 467 - CESTAT, MUMBAI], where it was held that There is no sale of steam in transfer of steam between two divisions. Therefore, there is no sale price of steam available in such cases. Consequently, the question of reversing 8% of the sale price of steam cannot apply - appeal dismissed - decided against Revenue. - Excise Appeal No.50097 of 2016 - A/55964/2017-EX[DB] - Dated:- 14-8-2017 - Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the course of audit, it was found that no separate inventory for services taken was kept in respect of exempted category of steam, as necessary in terms of Rule 6 of the Credit Rules, the respondent was required to pay 10% of value of steam cleared. On protest by the Respondent vide reply to show cause notice, vide impugned order, Commissioner has dropped the demand proposed against the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the CEGAT in the case of Arti Drugs v. CCE, [2001 (133) E.L.T. 385 (Tri.) = 2001 (45) RLT 213 and by the decision of the CEGAT in the case of Gas Authorities of India v. CCE, 2001 (136) E.L.T. 1019 (Tri.) = 2001 (47) RLT 740. 2.5 The payment of 8% of the sale price of pasturised milk and ghee hit by the dairy is clearly unsustainable in law. Firstly, the dairy is not within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable in law. 2.7 There is no sale of steam in transfer of steam between two divisions. Therefore, there is no sale price of steam available in such cases. Consequently, the question of reversing 8% of the sale price of steam cannot apply. This issue has been settled by CEGAT in the following decisions :- (a) Ballarpur Industries Ltd v. CCE, Final Order No.A-1261/CAL/2000, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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