2019 (11) TMI 489

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....e 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 for which appellant had not maintained separate records for generation o....

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....ii) venkateshwara Power Project Ltd. & Others Vs. CCE - 2018 (11) TMI 913. 4. In response to such submissions, learned Authorised Representative for the department Ms. Anuradha Parab, in filing judicial decision in the case of Hind Rubber Factory Vs. Union of India - 1990 (48) ELT 363 (PH) which has been approved by the Hon'ble Supreme Court [2000 (119) ELT A178 (SC)] justified the finding of the Commissioner (Appeals) and argued that out of common inputs, assessee is liable to reverse credit taken in respect of such inputs or input services used for generation of electricity to the extent duty free electricity is sold. She further argued that department had well established that lubricant used for turbine and generators installed in the s....