TMI Blog2019 (4) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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/21178/2018-SM - Final Order No. 20345/2019 - Dated:- 9-4-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Raghavendra, Advocate For the Appellant Mr. K. Murali, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 30.4.2018 passed by the Commissioner (A) whereby the Commissioner (A) has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... precedent on the same issue. He further submitted that the electricity so generated out of the waste heat generated in the course of manufacture of sponge iron for which no CENVAT credit has been availed. He also submitted that the electricity is non-excisable goods and therefore, Rule 6(3) is not applicable. He further submitted that provisions of Rule 6 of CENVAT Credit Rules, 2004 are applicable in case of manufacture of dutiable and exempted goods whereas in the present case, the impugned electricity generated out of waste heat recovered from kiln are neither manufactured goods nor exempted goods and hence, the question of either maintaining of separate account or payment of an amount equal to 5% or reversal of proportionate credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more res integra and has been settled in favour of the assessee by various decisions relied upon by the appellant cited supra. This issue has been considered by this Tribunal in the case of Venkateshwara Power Project Ltd. Ors. reported in 2018 (11) TMI 913 and the findings recorded in para 6 are reproduced herein below: 6. After considering the submissions 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 Div ..... X X X X Extracts X X X X X X X X Extracts X X X X
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