2018 (11) TMI 1513

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.... under challenge before this Tribunal. 2. Factual backdrop of the case is that appellant is a manufacturer of sugar and molasses falling under chapter 17 of the Schedule to the Central Excise Tariff Act, 1985. It has a power generation plant in its factory where electricity is generated and captively consumed within the factory for manufacture of the above final product and only remaining portion of electricity is sold out to the Maharashtra State Electricity Board. Applying Explanation 1 appended to Rule 6, the departmental authority held a finding against the appellant during the verification of records that such electricity being non-excisable goods cleared for a consideration from the factory had used common input and input services ....

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....er no. A/89563-89568/17/SMB dated 04.08.2017 in the case of M/s. Shivratna Udyog Ltd. & others of CESTAT, Mumbai iii) Final order no. A/90456-90464/17/SMB dated 27.10.2017 in the case of Athani Sugars Ltd. & Ors. of CESTAT, Mumbai iv) Final order no. A/90313-90314/17/SMB dated 27.10.2017 in the case of Sahakari Shiromani Vasantrao Kale SSK Ltd. & Ors of CESTAT, Mumbai v) Final order no. A/91564-91580/17/SMB dated 13.12.2017 in the case of Shri Dudhganga Vedganga SSK Ltd. & Ors. of CESTAT, Mumbai vi) Ganga Kishan Sahakari Chini Mills Ltd. 2017 (346) ELT 450 (Tri-Del) 4. In response to such submissions, ld. AR for the department, in filing judicial decision reported in 2016 (46) STR 396(Tri-Mum), 2014 (304) ELT 595(Tri-Mum), 20....