2019 (4) TMI 645

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....g under Chapter 72 of CETA, 1985 and are availing CENVAT credit facility under CENVAT Credit Rules, 2004. The appellant is also manufacturing electricity in his factory for consumption within the factory and has exported/sold excess electricity produced. A show-cause notice dated 20.11.2014 demanding an amount of Rs. 17,30,972/- equal to 6% of sale of electricity sold for the period from June 2010 to February 2012 along with interest and penalty. It was alleged that the appellant have used common inputs/services for manufacture of electricity which is an exempted product but failed to maintain separate account as provided under Rule 6 of CENVAT Credit Rules, 2004 and accordingly, liable to pay amount equal to 6% of the value of electricity ....

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....50) ELT 260 (Tri.-Del.) upheld by the High Court in 2018 (14) GSTL 20 (Chhattisgarh) • UOI vs. Hindustan Zinc Ltd.: 2014 (303) ELT 321 (SC) • CCE, Allahabad vs. Hi-Tech Carbon: 2018 (17) GSTL 398 (All.) • UOI vs. Ahmedabad Electricity: 2003 (158) ELT 3 (SC) • Bellary Steel & Alloys Ltd. vs. CCE, Belgaum: 2006 (199) ELT 808 (Tri.-Bang.) • Orchid Chemicals & Pharmaceuticals Ltd. vs. CCE, Aurangabad: 2017 (356) ELT 287 (Tri.-Mumbai) • UOI vs. DCSL Ltd.: 2015 (322) ELT 769 (SC) • Gularia Chini Mills vs. UOI: 2015 (34) STR 175 (SC) 4.1 He further submitted that in any case the appellant having reversed the proportionate credit is not liable to pay an am....