TMI Blog2019 (3) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... as been settled in favour of the assessee by this Tribunal in the case of M/s. Venkateshwara Power Project Ltd. & Ors. vs. CCE [2018 (11) TMI 913 - CESTAT BANGALORE], where it was held that in the generation of electricity from bagasse, no other input or input service is used and therefore, the electrical energy is neither excisable under Section 2(d) of Central Excise Act, 1944 nor exempted goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also engaged in the manufacture of electricity, which is used captively for manufacture of excisable goods and the excess/surplus quantity of electricity is sold to outside power agencies for a consideration without payment of duty, as no rate of duty has been prescribed in the CETA, 1985. Therefore, CENVAT Credit involved input and input services related to that quantity of electricity sold to o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of both the parties and perusal of the material on record, I find that the issue involved in the present appeals is no more res integra and has been settled by the decision of the Allahabad High Court in the case of Gularia Chini Mills cited supra which has been approved by the Hon ble Supreme Court in the case of UOI vs. M/s. DSCL Sugar Ltd. cited supra. Further, the Division Bench of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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