TMI Blog2019 (4) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) the non-excisable goods which are manufactured by the manufacturer in his factory will get covered under Rule 6(1) in the light of the said Explanation - In the present case, the appellant has reversed the proportionate credit and thereby complied with the statutory requirement as provided in Rule 6(3A) - demand set aside - appeal allowed - decided in favor of appellant. - E/21873/2018-SM - F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Item No.2716 0000 of CETA, 1985 which is used captively for manufacture of excisable goods and the excess / surplus quantity of electricity is sold to outside power distribution companies on 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 the quantity of electricity sold to outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest of ₹ 7,521/-. Aggrieved by the said order, Department filed appeal before the Commissioner (A) and the Commissioner (A) remanded the matter back to the original authority to examine the issue afresh. 3. Heard both the parties and perused the records. 4. Learned authorized representative Shri Rahul Patil appearing for the appellant submitted that the impugned order is not sustainab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. : 2018 (10) TMI 1465 CCE vs. Chhatrapati SSK Ltd. : 2019 (2) TMI 1301 Athani Sugars Ltd. vs. CCE: 2019 (2) TMI 379 Pannageshwar Sugar Mills Ltd. vs. CCE: 2018 (10) TMI 966 Kichha Sugar Company Ltd. vs. CCE: 2018 (10) TMI 1151 Shree Narmada Khand Udyog vs. CCE: 2018 (8) TMI 1075 5. On the other hand, the learned AR defended the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Credit Rules, 2004. In view of the various decisions relied upon by the appellant cited supra, the appellants are not required to pay 6% of the value of the electricity sold to outside agencies. But in the present case, the appellant has reversed the proportionate credit and thereby complied with the statutory requirement as provided in Rule 6(3A). In view of the discussion above, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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