2017 (1) TMI 413

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....ufacture of dutiable final products i.e. sugar falling under Chapter 17 of the First Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the "Excise Tariff"). During the course of manufacture of sugar, waste/residue in the form of Bagasse arises which is further used in the generation of electricity captively generated from the power plant installed in their own factory premises. During the period in dispute, part of electricity generated was also sold to M/s. UPPCL outside the factory premises of the assessee. 3. As per the facts on record, during the course of manufacture of sugar, the baggase arises, which is a waste as per the ratio laid down by Hon'ble Supreme Court in the case of Union of India Vs. DSCL Sugar ....

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....6(3) read with Rule 6(2) of the Cenvat Credit Rules, 2004, as according to the Department, certain common cenvat credit availed inputs such as lubricants, grease, chemicals, etc. had been used in or in relation to the generation of electricity. The crucial question to be decided in this case is as to whether electricity is an excisable goods and only if the electricity can be treated as excisable goods, the provisions of Rule 6(2) read with Rule 6(3) of Cenvat Credit Rules, 2004 would be applicable. This question stands decided by judgement dated 13.08.2013 of Hon'ble Allahabad High Court in respect of writ petitions filed by Gularia Chini Mills Gularia and Others (judgement dated 13.08.2013), wherein it was held that electricity is not an ....