2015 (4) TMI 215

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..... Jindal: The Revenue has filed these appeals against the impugned order wherein the learned Commissioner (Appeals) has dropped the demands against the respondents confirmed by the Joint Commissioner of Central Excise, Pune. 2. The brief facts of the case are that the respondents are engaged in the manufacture of sugar and molasses and have availed cenvat credit of inputs and input services pertai .....

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..... is an exempted goods and the same has been manufactured by using dutiable inputs and input services on which cenvat credit has been availed by the respondents, therefore as per Rule 6(3) of the Cenvat Credit Rules, as they are not maintaining separate accounts of inputs/input services to be used in the manufacture of dutiable as well as exempted goods, the respondents are required to pay 10% of t .....

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..... 163/2009 and the decision in the case of Sanghi Industries Ltd. vs. CCE, Rajkot reported in 2014 (302) E.L.T. 564 (Tri. - Ahmd.). 4. On the other hand, the learned counsel appearing on behalf of the respondents relies on the decision of this Tribunal in the case of CCE vs. Valplus Biotech Ltd. & other reported in 2013 (10) TMI 939, CCE, Tirunelveli vs. Ramesh Flowers (P) Ltd. reported in 2009 (23 .....

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..... agasse is put into the boiler and steam generates and by the pressure of steam, turbine generates electricity but no steam is being used in manufacture of electricity. In these circumstances, the case laws relied upon by the learned AR have no relevance to the facts of this case. In the case of Sanghi Industries Ltd. (supra), the inputs were furnace oil/lubricants which were used in generation of .....

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..... in the case of Solaris Chemtech Ltd. Therefore, relying on the decision of the Hon'ble Allahabad High Court, we hold that the respondents are not required to reverse an amount of 10% of the value of electricity sold by the respondents to MSEDCL. Therefore, we do not find any infirmity in the impugned order and the same is upheld. The appeals filed by the Revenue are dismissed. (Operative par .....

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