TMI Blog2022 (2) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants, the issue is no longer res integra. This Bench relying upon the case of UNION OF INDIA VERSUS DSCL SUGAR LTD. [ 2015 (10) TMI 566 - SUPREME COURT] and GULARIA CHINI MILLS AND OTHERS VERSUS UNION OF INDIA AND OTHERS [ 2013 (7) TMI 159 - ALLAHABAD HIGH COURT] has decided the issue in favour of the very same appellant albeit in respect of another unit of the appellant. Following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was of the opinion that the appellants having utilised input and input services used in the generation of electricity are required to reverse the credit in terms of Rule 6 of Cenvat Credit Rules, 2004 whereas the appellants contend that they have availed proportionate credit only on those inputs and input services used in the manufacture of dutiable goods. A show-cause notice was issued and propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is common for manufacturing dutiable and exempted goods whereas GTA services were utilised only for the manufacture of sugar and is no-way concerned with generation of electricity; as stated earlier, bagasse which is a waste product is only used for the generation of electricity. 2.2. Learned counsel further submits that the issue is no longer res integra and he relies upon the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Factory Vs. CCE [2006(197) ELT 465 (SC)] ii. Anand Nishikawa Co. Ltd. Vs. CCE, Meerut [2005(188) ELT 149 (SC)] iii. Infinity Infotech Parks Ltd. Vs. UOI [2014(36) STR 37 (Cal.)] iv. CCE Vs. HMM Ltd. [1995(76) ELT 97 (SC)] v. Padmini Products Vs. CCE [1989(43) ELT 195 (SC)] vi. Tally Solutions Private Limited Vs. CCE, Bangalore [2020(41) GSTL 520 (Tri. Bang.)] 3. Heard both side ..... X X X X Extracts X X X X X X X X Extracts X X X X
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