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TMI Blog2022 (2) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... s - dutiable as well as exempt goods - applicability of Rule 6 of Cenvat Credit Rules, 2004 or not - HELD THAT:- As submitted by the learned counsel for the appellants, the issue is no longer res integra. This Bench relying upon the case of UNION OF INDIA VERSUS DSCL SUGAR LTD. [ 2015 (10) TMI 566 - SUPREME COURT] and GULARIA CHINI MILLS AND OTHERS VERSUS UNION OF INDIA AND OTHERS [ 2013 (7) TMI 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and other parties. The Revenue was of the opinion that the appellants having utilised input and input services used in the generation of electricity are required to reverse the credit in terms of Rule 6 of Cenvat Credit Rules, 2004 whereas the appellants contend that they have availed proportionate credit only on those inputs and input services used in the manufacture of dutiable goods. A sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which is used for cane transportation is common for manufacturing dutiable and exempted goods whereas GTA services were utilised only for the manufacture of sugar and is no-way concerned with generation of electricity; as stated earlier, bagasse which is a waste product is only used for the generation of electricity. 2.2. Learned counsel further submits that the issue is no longer res integra a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoked. i. Nizam Sugar Factory Vs. CCE [2006(197) ELT 465 (SC)] ii. Anand Nishikawa Co. Ltd. Vs. CCE, Meerut [2005(188) ELT 149 (SC)] iii. Infinity Infotech Parks Ltd. Vs. UOI [2014(36) STR 37 (Cal.)] iv. CCE Vs. HMM Ltd. [1995(76) ELT 97 (SC)] v. Padmini Products Vs. CCE [1989(43) ELT 195 (SC)] vi. Tally Solutions Private Limited Vs. CCE, Bangalore [2020(41) GSTL 520 (Tri. Bang.)] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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