2014 (1) TMI 1114

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....ner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay. The impugned demand is mainly one quantified in terms of Rule 6(3) of the CENVAT Credit Rules 2004, amounting to Rs. 42,81,805/-. This demand is based on the premise that the electricity produced by the appellant by making use of certain inputs (on which CENVAT credit was taken) is a non-excisable pr....

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....he original authority once again confirmed the demand in terms of Rule 6(3) (10% of the price of electricity sold outside the factory) and imposed equal amount of penalty. The appellate authority in the second round of litigation rejected the assessee's appeal after observing that they were liable to reverse the CENVAT credit taken on the inputs used in the generation of electricity sold outside t....

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....g that they had not maintained separate accounts in respect of inputs used in the manufacture of dutiable products and those used in or in relation to generation of electricity. Had it been the Revenue's case that irregular CENVAT credit was availed on any inputs, the complexion of the demand would have been different. We have come across two rounds of litigation before the Commissioner (Appeals) ....