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TMI Blog2018 (1) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... er remains that maintaining of separate accounts as was sought to be raised did not impress the CESTAT, having regard to the quality of the findings it rendered on the facts articularly when the quantification of the electricity sold out by the respondent was an admitted situation as far as the authority which generated the original order and the first appellate authority are concerned - appeal dismissed. - Tax Case No. 48 of 2016 - - - Dated:- 8-5-2017 - Thottathil B. Radhakrishnan, C.J. and Sanjay Agrawal, J. Shri Vinay Pandey, Advocate, for the Appellant. Shri Krishna Mohan Menon and Rahul Tamaskar, Advocates, for the Respondent. JUDGMENT [Judgment per : Thottathil B. Radhakrishnan, C.J.]. - The following question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion ? (iii) Whether the Hon ble CESTAT, being a statutory body, can go beyond the statutory provision of law? 2. We have heard learned counsel for the appellant-Department and the learned counsel for the respondent-assessee including on the issue as to whether any question of law as formulated at the time of admission arises for decision on the facts and in the circumstances of the case. 3. The issue relates to the respondent whose activity, going by the original order issued by the Additional Commissioner, Central Excise, is that it is a manufacturer of sponge iron and that it generates electricity inside its premises for productiofi of Sponge Iron, MS Ingots, Billets and Dolochar. It avails credit of Cenvat duty paid on inputs u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order that it is an admitted fact that the respondent had calculated and debited the credits attributable to the electricity sold by it and that such debit was made before issuance of the notice by the original authority. It was also argued that no separate accounts having been maintained and therefore it was impermissible for the respondent to claim any credit for the quantity of electricity sold out to other units. As noticed hereinbefore, the original authority and the first appellate authority had pointedly considered and discussed the quantification of the electricity which was sold out from the respondent s Establishment. This is demonstrated by the specific reference made by us hereinabove to paragraph 8 of the first appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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