2019 (2) TMI 860

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..... has already been decided in favour of the appellant in appellant’s own case M/S. VENKATESHWARA POWER PROJECTS LTD., M/S. THE UGAR SUGAR WORKS LTD., M/S. EID PARRY (INDIA) LTD., M/S. SRI SRIVSGAR SUGAR & AGRO PRODUCTS LTD. VERSUS COMMISSIONER OF CENTRAL GOODS & SERVICE TAX [2018 (11) TMI 913 - CESTAT BANGALORE], where it was held that there cannot be a demand of 6% of the value of exempted electric .....

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..... is whether Rule 6(3) of CENVAT Credit Rules, 2004 is applicable with respect to the sale of surplus electrical energy to outside power distribution agency or supplied to its own colonies, generated at appellant s factory premises w.e.f 1.3.2015. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that this issue is no more res integra and has bee .....

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..... of the material on record, I find that this issue has already been decided by me in favour of the appellant in appellant s own case for an earlier period cited supra, therefore, by following the ratios of the above said decisions, I set aside the impugned order by allowing the appeal of the appellant. (Operative portion of the Order was pronounced in Open Court on 14/02/2019.) - - TaxTMI - .....

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