2020 (11) TMI 544

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellant sold the electricity generated the appellant s counsel has confirmed that they never sold electricity generated from the wind mill - In the present case, appellant have never sold any electricity generated from the wind mill to anybody and , therefore, they are not hit by the mischief Rule 6(1) of CENVAT Credit Rules, 2004. Appeal allowed - decided in favor of appellant. - Excis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the provision have been inserted. (i)Vide Notification No. 6/2015-CE(NT) dated 01.03.2015, the below mentioned explanation was inserted under Rule 6(1) of the CENVAT Credit Rules,2004 viz. Explanation 1. - For the purposes of this rule, exempted goods or final products as defined in clauses (d) and (h) or rule 2 shall include nonexcisable goods cleared for a consideration from the factory. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Revenue I find that the explanation inserted to Notification No. 6/2015- CE (NT) dated 01.03.2015 come in to play if the appellant sold the electricity generated the appellant s counsel has confirmed that they never sold electricity generated from the wind mill. In this circumstance the facts of the case do not change and the order in the appellant s own case becomes the valid precedent. 7. Rel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X