TaxTMI 
TaxTMI 
2019 (10) TMI 815
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.... under Chapter heading 72031000 & 72051090 of the CETA, 1985 and are availing the CENVAT credit under the CCR, 2004. A show-cause notice dt. 05/12/2017 was issued to the appellant demanding amount equal to 6% of the sale of electricity sold for the period from November 2015 to March 2016. It was alleged that the appellant have used common input / services for manufacture of electricity which is an exempted product. Further, the appellants have failed to maintain separate accounts as provided under Rule 6 of CCR 2004 and accordingly liable to pay amount equal to 6% of the value of electricity sold outside the factory. After following the due process, the original authority has confirmed the demand of Rs. 41,35,743/- being 6% of the value of ....
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....eneration of steam. The waste heat is thus used for generation of steam. The char dust, coal ash or dolochar, the residual waste, is fed in the Atmospheric Fluidised Bed Combustion Boiler to produce steam. The steam generated by using waste heat and coal ash / char dust in the boilers is used for generation of electricity, which is partly captively consumed within the factory for manufacture of final products and excess electricity is sold to GESCOM. He also submitted that they have not availed credit on any common input used for manufacture of dutiable final product and exempted final product and the show-cause notice as well as the impugned order have not furnished the details of the inputs on which credit was taken and were used for gene....
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....8 along with applicable interest of Rs. 4,86,007/- vide challan No.00081 dt. 30/07/20018. He further submitted that both the authorities have ignored the Rule 6(3AA) which was on the statute from 01/04/2016 whereas the show-cause notice was issued on 05/12/2017 demanding an amount equal to 6% of the value of electricity. 5. On the other hand, the learned AR defended the impugned order and submitted that the appellants have suppressed the material fact from the Department and on verification by the Department, it was revealed that the appellant is also selling the electricity to GESCOM. She further submitted that after the amendment in the definition of exempted goods w.e.f. 01/03/2015, exempted goods means excisable goods which are exempte....