2018 (10) TMI 1195

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....: Anil Choudhary The present appeal is directed against Order-in-Original No. 34/COMMR/LKO/CX/2012-13 dated 02/03/2013 passed by Commissioner of Central Excise & Service Tax, Lucknow. 2. The issue in this appeal filed by the revenue is whether the respondent-assessee, a manufacturer of sugar and molasses, who were using bagasse for generation of electricity, part of the generated electricity wa....

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....n-Original dated 02nd March, 2013, the learned Commissioner has confirmed the demand of Rs. 8,72,535/- under Rule 6 (2) of the CC Rules, on account of reversal to be made of Cenvat credit, which related to goods and services attributable to electricity, sold outside the factory, instead of demand of 5% as proposed in the SCN, under Rule 6 (3) and further penalty of Rs. 10,000/- and Rs. 6,09,230/- ....

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....s waste and hence, it was not a manufactured exempted product. Further, electricity was not classifiable under Chapter 27 of Central Excise Tariff Act which covered electrical energy generated from sources other than bagasse. Electrical energy was neither excisable under Section 3 of CEA, 1944 nor exempted goods under Rule 2(d) of Cenvat Credit Rules, 2004. Thus, same was neither excisable nor exe....