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TMI Blog2019 (8) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- This issue is no more res integra and has been settled in favour of the assessee by this Tribunal in the case of 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 the demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chapter 17 of the Schedule to the Central Excise Tariff Act, 1985. They are availing CENVAT credit under CCR, 2004. They are also engaged in the manufacture of electricity classifiable as Electrical Energy under Tariff Item No.27160000 of Central Excise Tariff Act, 1985, which is used captively for manufacture of excisable goods and the excess/surplus quantity of electricity is sold to outside to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submitted that this issue is no more res integra and is settled by various decisions of the Tribunal. He also submitted that in appellant s own case for an earlier period, this Tribunal vide Final Order No.20212/2019 dated 26/02/2019 has allowed the appeal of the appellant. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Division Bench of the Tribunal in the case of Jakarya Sugars Ltd. cited supra has also considered the same issue and after relying upon the judgment of the Allahabad High Court in the case of Gularia Chini Mills has held that in the generation of electricity from bagasse, no other input or input service is used and therefore, the electrical energy is neither excisable under Section 2(d) of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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