2016 (2) TMI 863

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.... Shri Bhishma Ahluwalia, CA ORDER Per 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 t....

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....sed by them captively and they have cleared some 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 appeari....

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....fere with the impugned order. 4. We have heard 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....