TMI Blog2019 (4) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... where it was held that there cannot be a demand of 6% of the value of exempted electricity sold outside the factory in terms of Rule 6(3) (i) of CCR simply on the ground that the appellant has failed to maintain separate account on receipt of input or input services used in the manufacture of dutiable goods, namely, Sugar and exempted goods, namely, electricity. Appeal allowed - decided in favor of appellant. - E/20143/2019-SM - Final Order No. 20342/2019 - Dated:- 8-4-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. V. B Gaikwad, Advocate For the Appellant Dr. J. Harish, Jt. Commissioner (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 28.11.2018 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding an amount of ₹ 21,486/- along with interest and imposition of penalty. The original authority confirmed the demand of CENVAT credit of ₹ 21,486/- along with interest and imposed penalty of ₹ 5,000/-. Aggrieved by the same, the appellant filed the appeal before the Commissioner (A), who rejected the appeal of the appellant. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the facts and the law and the binding judicial precedent. He further submitted that on identical issue in the appellant s own case for a different period this Tribunal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Further, the Division Bench of the Tribunal in the case of Jakarya Sugars Ltd. cited supra has also considered the same issue and after relying upon the judgment of the Allahabad High Court in the case of Gularia Chini Mills 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 electricity sold to various companies is not sustainable in law and therefore, I set aside the demand by allowing three appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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