9911796707
TMI Blog2019 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... red under Chapter 27 like electricity generated through solar power, hydro power, wind power etc. As has been held by Hon'ble Allahabad High Court in GULARIA CHINI MILLS AND OTHERS VERSUS UNION OF INDIA AND OTHERS [ 2013 (7) TMI 159 - ALLAHABAD HIGH COURT] electricity energy is not an excisable goods nor it is exempted goods as defined in Rule 2(d) of the CENVAT Credit Rules, 2004. Thus, the duty demand made against such sale of surplus electricity manufactured through waste product is not sustainable in law - appeal allowed - decided in favor of appellant. - Excise Appeal No. 86814 of 2018 - A/87026/2019 - Dated:- 7-11-2019 - HON BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri J.N. Somaiya, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and Order-in-Appeal this appeal has been preferred. 3. In the memo of appeal and during course of hearing of appeal, the learned Counsel for the appellant Mr. J.N. Somaiya submitted that department itself had admitted in the case of Gularia Chini Mills 2014 (34) STR 175 (HC-All) before the Hon ble - Allahabad High Court that bagasse were neither inputs nor input services used for generation of electricity and the same had attained finality in the decision of the Hon'ble Supreme Court reported in 2015 (322) ELT 769 (SC) in the case of DSCL Sugar Ltd. case. It was also held that since provision of Rule 6 is not for bagasse, the same will not apply to electricity generated by using bagasse only when no other input is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring as the same was consciously and intentionally produced. 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 the insertion of proviso-1 to CENVAT Credit Rules w.e.f. 01.03.2015 except Jakarya Sugars Ltd. Admittedly electricity, though not found in tangible form, is classifiable under Tariff item no. 27160000 of Central Excise Tariff Act, 1985. But it is a non-excisable goods and the process of generation of electricity though a manufacturing process is dutiable if it is generate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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