TMI Blog2020 (4) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... e powers conferred under Section 5A of the Central Excise Act, 1944 has not specifically issued any notification, in exempting electrical energy from payment of Central Excise duty. Hence, electrical energy in my considered view cannot be categorized as exempted goods in terms Section 2(d) of the Act. Rule 6 ibid was amended w.e.f. 01.03.2015, which was to the effected that Explanation-1 was inserted vide Notification No. 6/2015-CE (NT) dated 01.03.2015. The said Explanation reads as for the purpose of this rule, exempted goods or final products as defined in clauses (d) (h) of Rule 2 ibid shall include non-excisable goods cleared for a consideration from the factory . Though, part of the disputed period in this case falls under the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s used exclusively within the Windmills Site. However, during the disputed period April 2010 to March 2016, the appellant had availed common input services such as professional services, tour operator service, chartered accountant service, telephone service, security service etc., in the factory of manufacture of the excisable goods as well as in the premises of generation of electricity. Taking of cenvat credit on the input services was disallowed by the department on the ground that the requirement of sub-rule (3) of Rule 6 of the Cenvat Credit Rules, 2004 have not been complied with by the appellant. The adjudication order dt. 26.12.2016, confirming the adjudged demands on the appellant was appealed against before the Ld. Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en after the amendment of Rule 6 ibid w.e.f. 01.03.2015, the case of the appellant will not fall within the purview of Rule 6 ibid, as per the Explanation-1 contained therein. 3. On the other hand, Ld. AR appearing for the Revenue reiterates the finding recorded in the impugned order. He further submits that as per the Explanation-1 appended to Rule 6 ibid w.e.f. 01.03.2015, electricity cleared from the Windmill Plants should be considered as excisable goods and as such, the case of the appellant squarely falls within the purview of Rule 6 ibid for compliance of the requirement provided therein. 4. Heard both sides and perused the records. 5. Obligation of the manufacturer of final products are contained in Rule 6 ibid. Sub-rule (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om payment of Central Excise duty. Hence, electrical energy in my considered view cannot be categorized as exempted goods in terms Section 2(d) of the Act. Interpreting the true scope and ambit of the phrase exempted goods , the Hon ble Allahabad High Court in the case of Gularia Chini Mills Vs. Union of India 2014 (34) S.T.R. 175 (All.) has held as under :- The definition of 'excisable goods' given in section 2 (d) means the goods, which are specified in the First or Second Schedule and which are subjected to duty of excise, can only be treated as excisable goods. A proposition has also been accepted by the Commissioner in its findings. A perusal of Section 2 (d) of Central Excise Act shows that the excisable goods are only t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T) dated 01.03.2015. The said Explanation reads as for the purpose of this rule, exempted goods or final products as defined in clauses (d) (h) of Rule 2 ibid shall include non-excisable goods cleared for a consideration from the factory . Though, part of the disputed period in this case falls under the scope of the amended provisions of Rule 6 ibid, but there will be no material change or such amendment in the case of the appellant in as much as the factory duly registered for manufacture of excisable goods have not dealt with any non-excisable goods, which were cleared from such registered factory. 7. In view of the foregoing discussions, I do not find any merits in the impugned order passed by the Ld. Commissioner (Appeals). Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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