TaxTMI 
TaxTMI 
2018 (11) TMI 913
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....018 wherein the Commissioner (A) has rejected the appeals of the appellants. Since the issue involved in all the four appeals is identical, therefore, all the four appeals are being disposed of by this common order. 2. For the sake of convenience, the facts of M/s. Venkateshwara Chinni Mills (Appeal No. E/20986/2018) are taken. 2.1 Briefly the facts of the present case are that the appellants are engaged in manufacture of sugar and molasses falling under Chapter 17 of Central Excise Tariff Act, 1985. They are also having cogeneration plant where they are generating electricity. The electricity so generated is consumed within the factory by them in or in relation to the manufacture of their final product i.e., sugar and only the remaining ....
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....-I inserted in Rule 6(1) wherein it is provided that electricity generated by the appellant fall under the term 'non-excisable' goods and hence, the amended provisions of Rule 6 of CENVAT Credit Rules (CCR), 2004 are applicable to electricity sold by the appellant w.e.f 1.3.2015 and consequently, the appellants were liable to pay an amount equal to 6% of the value of electricity sold by them during the material period of dispute in terms of provisions of Rule 6(3)(i) of CCR, 2004. Consequently, the Revenue has demanded 6% of the amount of the value of electricity sold to other companies. He further submitted that Revenue in the show- cause notice has merely alleged that the appellant has used common input or input services like water treatm....
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.... STR 175 (HC-All.) 4.1 He further submitted that in the case of Gularia Chini Mills cited supra, the Department itself has clearly admitted before the High Court that except the bagasse no other input or input service is used for generation of electricity and the said decision of Gularia Chini Mills has been upheld by the Hon'ble Supreme Court in the case of DSCL Sugars Ltd. reported in 2015 (322) ELT 769 (SC). He further submitted that the process of generation of electricity by using the bagasse consumed in all the sugar factories in India and once the Department has admitted in the Gularia Chini Mills that no input or input service except bagasse are used in generation of electricity, then the stand taken by the Revenue in the present ....
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....7 (347) ELT 112 * Aster Pvt. Ltd. vs. CCE: 2016 (43) STR 411 * Swaraj Automotive vs. CCE: 2018 (9) TMI 982 * Furnace & Foundry Equipment Co. vs. CCE: 2018 (2) TMI 1011 * Rajdeep Plastics Containers (I) Pvt. Ltd. vs. CCE: 2017 (11) TMI 338 5. On the other hand, the learned AR defended the impugned order and submitted that as per the decision of the Mumbai Tribunal in the case of Sharad S.S.K. Ltd. vs. CCE, Kolhapur: 2017 (49) STR 506 (Tri.-Mum.) wherein the Tribunal has held that the appellants are liable to reverse the credit, if any, taken on inputs/input services which have been used in the generation of electricity which have been sold to MSEB. 6. After considering the submissions of both the parties and perusal of the mat....