2018 (10) TMI 889

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....: by Ms. T. Alam, DR ORDER Per Anil Choudhary: The present appeal is filed by the assessee-Appellant against the order-in- Order-in-Appeal No.BHO-EXCUS-002-APP-008-200-18-19 dated 23.05.2018 passed by the Commissioner (Appeals), Customs & Central GST & Excise, Raipur (C.G.). 2. Brief facts of the case are that the appellant is engaged in the manufacture of Bloom/billet, sponge iron and....

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....ated vide order dated 23.05.2018 wherein an amount of Rs. 83,49,236/- was confirmed. Besides, penalty of Rs. 83,60,857/- was imposed under Rule 15 of Cenvat Credit Rules, 2004 readwith Section 11AC (1) (c) of the Central Excise Act, 1944. Hence, the present appeal is before the Tribunal. 3. Heard both the sides and perused the case records. 4. The ld. Advocate appearing on behalf of the Appe....

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....ufacture of dutiable final product and exempted final product, it is required to ascertain whether electricity is falling under either of the category of goods. The fact is not under dispute that electricity though is classified as excisable goods under Central Excise Tariff Act, 1985, but no rate of duty has been prescribed for such goods. Further, electricity is neither 'nil' rated nor exempted ....

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....oncedes that the generated electricity has not been entirely used within the factory for manufacture of the finished product and some portion has been wheeled out from the factory. Since the quantum of generation of electricity and actual use within the factory captively have not been discussed in the adjudication order and no documents were produced by the appellant to that effect, I am of the vi....