2018 (4) TMI 893

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..... dent ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant -assessee a manufacturer of Sugar & Molasses, who have used bagasse for production of electricity in its captive power generation unit, whether they are liable to reverse Cenvat credit under Rule 6(3) on the value of electricity supplied to the guest house and residential colony. 2. The Learned Counsel for the App .....

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..... excisable was held not sustainable and the provisions of Rule 6 of CCR not attracted. 3. For the same period in dispute i.e. April, 2007 to June, 2011 another show cause notice was issued on the appellant being SCN No.12/Commr./Alld./2012 dated 17/04/2012 wherein also demand was proposed under Rule 6(3) of Cenvat Credit Rules on the sale value of Bagasse and electricity. The said show cause noti .....

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..... otice is not maintainable and in the teeth of the ruling of Hon'ble Supreme Court and accordingly was pleased to drop the show cause notice. 4. As the facts and circumstances are similar, Learned counsel prays for allowing the appeal with consequential benefits. 5. The Learned A.R. for Revenue have relied on the impugned order. 6. Having considered the rival contentions, I am satisfied that the .....

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