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TMI Blog2023 (9) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods under Rule 6(3) of CCR, 2004) CENVAT Credit - electricity generated out of waste heat emerges during the course of manufacture of sponge iron - inputs and input services were used for manufacture of both dutiable as well as exempted products - HELD THAT:- The said issue was examined by the Tribunal in the case of M/S TRIMULA INDUSTRIES LIMITED VERSUS THE COMMISSIONER CENTRAL GOODS, SERVI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : Shri Dyamappa Airani, Deputy Commissioner (AR). PER : DR. D.M.MISRA These three appeals are filed against respective impugned orders passed by lower authorities. Since the issue involved in all the appeals is common, these appeals are taken up together for hearing and disposal. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of spo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent appeals. 3. At the outset, the learned counsel for the appellant submits that the issue is no more res integra and covered by the judgment of this Tribunal in the case of Trimula Industries Ltd. Vs. Commissioner of CGST, CE C, Bhopal [Final Order No.51863/2019 dt. 26/04/2019, passed by Principal Bench of Tribunal at New Delhi]. The Tribunal following the judgment of the Hon ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. We fully agree to the findings of the Tribunal in the case of Tirupati Starch Chemicals Ltd. Vs. CCE ST Ujjain as discussed supra. We find that though number of amendments have taken place from time to time to define exempted goods under the Cenvat Credit Rules, 2004 to include non-excisable products/ exempted products in the definition but in Rule 6(2) of the Cenvat Credit Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct is concerned. The ratio of the Hon ble Supreme Court judgment in the case of Union of India Vs. Hindustan Zinc Ltd. [2014 (303) E.L.T. (S.C.)] is squarely applicable to the issue in hand. 7. In view of the aforesaid judgment of this Tribunal, the demand confirmed in the impugned orders cannot be sustained. Consequently, the impugned orders are set aside. Appeals are allowed with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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