9911796707
TMI Blog2015 (4) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... n excisable goods nor is it exempted as defined in Section 2(d) of the Act. It was further held that the electricity is not an excisable goods under section 2(d) of the Act, hence Rule 6 of the Cenvat Credit Rules is not applicable as held by the Hon'ble Supreme Court 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 - Decided against Revenue. - Appeal Nos. E/1304 to 1307/09-Mum - - - Dated:- 13-11-2014 - Ashok Jindal And P. K. Jain,JJ. For the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore 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 the amount of electricity cleared by them. Initially, show cause notices were issued to the respondents and the demands were confirmed. The said orders were challenged before the learned Commissioner (Appeals) who set aside the adjudication order and allowed the appeals. Against this order, the Revenue is before us. 3. The learned AR representing the Revenue submits that as electricity is exempted from payment of duty and all the inputs have been used by the appellant for generation of electricity, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 electricity and in the case of MCC PTA India Corpn. Pvt. Ltd. (supra), fuel and other goods were used in generation of electricity. Therefore, the facts of the case laws relied upon by the learned AR are not applicable to the facts of this case. 7. We further find that the facts of the case of Gularia Chini Mills (supra) are relevant to the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
