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TMI Blog2019 (6) TMI 1681X X X X Extracts X X X X X X X X Extracts X X X X ..... order Commissioner (Appeals) by following the Hon ble Allahabad High Court decision in the case of Gularia Chinni Mills Ltd. [ 2013 (1) TMI 525 - ALLAHABAD HIGH COURT] as also the Hon ble Supreme Court decision in the case of DSCL [ 2015 (10) TMI 566 - SUPREME COURT] held in favour of the assessee - It was held that Since it is not a manufacture, obviously Rule 6 of the Cenvat Rules, 2004, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Pawan Kumar Singh learned A.R. appearing for the Revenue. The respondents have made a request for adjournment, which request we reject as a simple issue covered by precedent decision are involved. 2. The respondents are engaged in the manufacture of sugar, molasses etc. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08/-. 5. On appeal against the said order Commissioner (Appeals) by following the Hon ble Allahabad High Court decision in the case of Gularia Chinni Mills Ltd. as also the Hon ble Supreme Court decision in the case of DSCL held in favour of the assessee. For better appreciation of Commissioner (Appeals) order the relevant paragraph are being reproduced:- 5.1 The amendment carried out in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been initiated for the denial of the Cenvat credit taken to the extent the electricity so generated was not used in the factory of the appellant. The demand raised by applying Rule 6 of the CCR is, therefore, not sustainable. 6. Revenue in their memo of appeal have not advanced any reasons for non applicability of the said decision of the Hon ble Allahabad High Court. When the issue stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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