2019 (2) TMI 860

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....R For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 31.10.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. The issue involved in the present case is whether Rule 6(3) of CENVAT Credit Rules, 2004 is applicable with respect to the sale of surplus electrical energy to outside....