TMI Blog2019 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... tside agencies - Rule 6 of CCR - Held that:- This issue is no more res integra and has 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sake of convenience, the facts of appeal No. E/21763/2018 are taken. 2. The appellants are engaged in the manufacture of sugar, molasses and ethyl alcohol under Chapter 17 of the Central Excise Tariff Act (CETA), 1985 and are availing the CENVAT credit under CENVAT Credit Rules, 2004 (CCR). They are also engaged in the manufacture of electricity classifiable as electric energy under tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. vs. CCE: 2018 (11) TMI 913-CESTAT-Bang. and Ugar Sugar Works Ltd. vs. CCE: 2019 (2) TMI 860. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record and the decision of the Tribunal in the appellant s own case for the earlier period, I find that this issue is no more res integra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has 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 and hence, Rule 6 is not applicable. 6.1 By following the ratios of the above said decisions, I am of the considered view that the demand of 6% of the value of electrici ..... X X X X Extracts X X X X X X X X Extracts X X X X
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