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TMI Blog2014 (7) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... the dispute has been resolved in terms of Section 73 of the Finance Act, 2010 and that the present appeal therefore needs no further deliberations. - Decided against Revenue. - Appeal Nos.E/658/2007-EX(SM) - - - Dated:- 14-3-2014 - Manmohan Singh, J. For the Appellant : Shri M S Negi, DR For the Respondent: Shri J M Sharma JUDGEMENT Per: Manmohan Singh: The revenue who are appellant in this case have come in appeal against Order-in-Appeal No. 22-CE/RPR/APPL-I dated 20.12.2006 wherein Commissioner (Appeals) set aside the order passed by Adjudicating Authority. Adjudicating Authority in his Order No. 201/Ch.72/RPR/ADC dated 13.10.2006 confirmed the demand of ₹ 41,24,340/- (Rupees forty one lakhs twenty four th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved on the inputs consumed in generation of electricity sold by them. 4. Respondents have preferred appeal before Commissioner (Appeals). The Commissioner (Appeals), Raipur vide his impugned order set aside the Order of the adjudicating authority. Para below explains the position: Rules 6 ibid applies to those case where part of the goods manufactured, out of inputs on which credit has been taken, are used for manufacture of the finished goods and the rest are cleared without payment of duty on account of their being exempted. For goods to be exempted, it is an essential requirement that these should first be excisable as only excisable goods can be exempted by a notification issued under section 5A. One does not exempt a n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Hon'ble High Court's judgements in the case of Tata Yodogawa Ltd Vs UOI [1986 (25) ELT 644 (Patna) and Orient Paper Industries Ltd Vs Orissa State Electricity Board [1989 (42) ELT 552 (Ori) wherein it was held that electricity was an 'excisable goods'. Revenue also raised the plea that Commissioner (Appeals) was not correct in holding the electricity as a non excisable goods and thus, relying upon the decisions of the Tribunal in the case of HEG Ltd Vs CCE [2004 (177) ELT 922 (T) and Ballarpur Industries Ltd [2005 (129) ECR 268 (T) in as much as the 'the Electricity Energy was an excisable goods, though exempted and it under the chapter sub heading 27160000 of the Central Excise Tariff Act. It was also alleged t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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