2016 (2) TMI 863

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....er B Ravichandran This appeal by Revenue is against order dated 19/12/2006 of Commissioner (Appeals-I), Raipur. The brief facts of the case are that the respondent are engaged in the manufacture of Sponge Iron, MS Ingots, Billets liable to Central Excise duty. They are also generating electricity for captive use. Some portion of electricity was cleared to other parties during the period 2002-2003....

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....ome portion for outside parties. Electricity is mentioned in the Central Excise Tariff and no duty is charged on the same and, as such, as the respondent failed to maintain separate accounts for the inputs used for generation of electricity that was sold outside, they were liable to pay 8%/10% of such electricity period. 3. Learned Consultant appearing on behalf of respondent submitted that they ....

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.... both the sides and examined appeal records. The point for decision is whether or not the respondent is liable to pay 8% or 10% of the value of electricity cleared outside in terms of Rule 6 of Cenvat Credit Rules. We find, admittedly, the respondent have calculated and debited the credits attributable to such electricity cleared outside even before the issue of notice. The issue relating to propo....