TaxTMI 
TaxTMI 
2021 (8) TMI 685
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....er in original No 14/CGST-Solapur/2017-18 dated 25th October 2017 of the Assistant Commissioner of Central Goods and Service Tax, Solapur Division, holding as follows: i. I confirm the demand for Rs. 18,00,577 (Rupees Eighteen Lakhs five hundred and seventy seven only) under Rule 14 of CCR, 2004 read with Section 11A (10) of Central Excise Act, 1944. ii. I confirm the demand of interest at applicable rate on the above confirmed demand under Rule 14 of CCR, 2004 read with Section 11A A of Central Excise Act, 1944 iii. I impose a penalty of Rs. 18,00,577 (Rupees Eighteen Lakhs five hundred and seventy seven only) under Rule 15 (1) of CCR, 2004 read with Section 11AC (1)(a) of Central Excise A....
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....14 of CCR, 2004 read with Section 11A (10) of Central Excise Act, 1944. ii. Interest should not be demanded and recovered from them on the amount demanded as above in accordance with the provisions of Rule 14 of CCR, 2004 read with Section 11A A of Central Excise Act, 1944 iii. Penalty should not be imposed upon them under the provisions of Rule 15 (1) of CCR, 2004 read with Section 11AC (1)(a) of Central Excise Act, 1944. iv. Penalty should not be imposed upon them under the provisions Rule 27 of the Central Excise Rules, 2002 for failure to furnish the information relating to sale of electricity. 2.4 The show cause notice was adjudicated by the order in original of Assistant Commission....
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....herefore, the electricity supplied out of the factory is exempted goods and Rule 6 (3) (i) of Cenvat Credit Rules, 2004 is applicable. Hence, the appellant is liable for payment equal to 6% of value of electricity sold to the electricity company. 4. We have carefully considered the submissions made by both sides. We find that though electricity can be considered as exempted goods as non-excisable but the facts of the present case is that the electricity is generated from by-products, i.e. bagass, which is neither a dutiable goods nor liable for payment of 6% in terms of Hon'ble Supreme Court judgement in the case of DSCL Sugar Ltd. - 2015 (322) ELT 769 (SC) = 2015-TIOL- 240-SC-CX. For the generation of electricity, except the use o....
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....Assistant Commissioner as well as Commissioner, Central Excise, Lucknow vide letters dated 30-1-2013 and 21-2-2013, respectively. In order to become any goods to be an 'excisable goods', it has to fulfil the following conditions : "(1) Goods must be manufactured; (2) Must be specified in the First or Second Schedule of the Central Excise Tariff, (3) It must be subjected to tariff." 26. Admittedly, none of these conditions are attracted in the instant case insofar as electrical energy, which is mentioned in Chapter 27 of the Central Excise Tariff Act, covers only those electrical energy which are generated from mineral fuels, mineral oils and products of their distillation, bituminous, su....
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.... taken in respect of the excise duty paid on such inputs but in the instant case, no direct inputs are involved nor any input services have been availed/used and the Commissioner, Central Excise, without any basis observed that the petitioners have admitted that they have availed the Cenvat credit on inputs and input services used in relation to generation of electricity. The petitioner has only used bagasse as raw material which is a waste product, as already held by this Court in writ petition No. 11791 of 2010 and no other inputs or input services has ever been used by the petitioner for generation of electricity which was only generated from bagasse. 34. For the discussions made hereinabove, it is clear that Geetanjali Wo....