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TMI Blog2018 (11) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... erted to Rule 6(1) of Cenvat Credit Rules 2004 with effect from 01.03.2015 is held to be applicable to the electricity sold by the appellant that was being generated from bagasse, a waste product of sugar manufacturing and imposition of duty liability thereon by invoking Rule 6(3A) of Cenvat Credit Rules 2004 is under challenge before this Tribunal. 2. Factual backdrop of the case is that appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been liable to pay 6% duty on the value of such exempted goods sold by it. The appellant was put to show-cause, matter was adjudicated upon and upon confirmation of the duty demand in the order-in-original and Order-in-Appeal this appeal has been preferred. 3. In the memo of appeal and during course of hearing of appeal, the ld. Counsel for the appellant submitted that department itself had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals). He placed his reliance on the reported judicial decisions referred below:- i) Jakarya Sugars Ltd. 2018 (5) TMI-1665 (Tri-Mum) ii) Final order no. A/89563-89568/17/SMB dated 04.08.2017 in the case of M/s. Shivratna Udyog Ltd. & others of CESTAT, Mumbai iii) Final order no. A/90456-90464/17/SMB dated 27.10.2017 in the case of Athani Sugars Ltd. & Ors. of CESTAT, Mumbai iv) Final or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or input services used for generation of electricity to the extent duty free electricity is sold. Assessee is not eligible to take any cenvat credit of such inputs and input services having nexus with generation of electricity sold. 5. Heard from both sides at length. Perused the case records and the relevant decisions cited by the adversaries which are mostly related to the incidence prior to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It has been held by this Tribunal in the case of Jakarya Sugars Ltd cited supra that electricity generated from bagasse which is a by product is neither a dutiable goods nor liable for payment of 6% in terms of Hon'ble Supreme Court judgment passed in DSCL Sugar Ltd. (supra). 6. In due obedience to the judicial precedent emerged from the decision of Jakarya Sugars Ltd. post amendment period i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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