9911796707
TMI Blog2014 (1) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... rving that the assessee ought to have reversed the CENVAT credit taken on inputs used in or in relation to generation of electricity - The show-cause notice had demanded 10% of the price of electricity sold by the assessee - two rounds of litigation have come through before the Commissioner (Appeals) with no consistent view having been taken by any of the authorities having regard to the case of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electricity sold by the appellant during the material period, alleging that the appellant had not maintained separate accounts in respect of common inputs used in the manufacture of dutiable final products and in the generation of electricity as a non-excisable product. The original authority confirmed the demand against the party and the appellate authority directed the former to work out the CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered by a co-ordinate bench, waiver and stay were granted on the basis of the view that electricity though enlisted in the first schedule to the Central Excise Tariff Act was non-excisable. 4. After hearing the learned Additional Commissioner (AR), we are of the view that the plea of prima facie case raised by the learned counsel has not been successfully contested. In the impugned order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g regard to the case of the Revenue as made out in the show-cause notice. Further, we note that, in the case cited by the learned counsel, waiver and stay were granted on a similar set of facts. In this scenario, there will be waiver and stay as prayed for. 5. Appeal No. E/841/2008 has to be tagged to the captioned appeal at the time of hearing in due course. (Pronounced and dictated in open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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