2018 (1) TMI 472

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the respondent ORDER The issue involved in both these appeals is identical and as such, the same are taken up for hearing together and a common order is being passed. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Sulphuric Acid, Oleum etc., falling under Chapter 28 of the Central Excise Tariff Act, 1985. The appellant avails Cenvat credit of Centr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvices used in electricity, which were wheeled out from the factory in terms of erstwhile Rule 57AD (1) of the Central Excise Rules, 1944 and Rule 6(3) of the Cenvat Credit Rules, 2001/2002. 3. The ld. Consultant appearing for the appellant submits that electricity is not exempted goods in view of the fact that no rate of duty for such goods has been provided in the Central Excise Tariff Act, 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the part of the appellant in defraud the government revenue. Thus, he submits that the show cause notice should be confined to the normal period of limitation. 4. On the other hand, the ld. DR appearing for the Revenue submits that the Cenvat credit is available on the inputs and input services, which were used for generation of electricity for captive consumption within the factory for manuf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ired to reverse Cenvat credit proportionately in respect of the electricity wheeled out from the factory. Since this particular aspect has not been discussed in the impugned order, I am not expressing any opinion with regard to the applicability of Rule 6(3) ibid for payment of amount, on wheeling out of electricity from the factory. However, it is an admitted fact that the issue with regard to ap....