TaxTMI 
TaxTMI 
2021 (8) TMI 685
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.... 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 Act, 1944. The assessee are eligible for payment of reduced pen....
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....; 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 Commissioner referred in para 1, supra. Appeal filed by the appellant before Commissioner (Appeals) against this or....
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....pplicable. 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 of bagasse no any cenvatable input is used. Therefore, the Rule 6 does not come into play. Rule 6 (3) (i) is applicable only when a ....
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....ome 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, substances, mineral waxes, etc. The electrical energy generated from Bagasse is not covered under Chapter 27. Similarly, Chapter 27 does not cover electrical energy produced b....
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.... 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 Woolens Mill judgment relied upon by the Commissioner in the impugned orders have no relevance as Geetanjali Woolens Mill's judgment was in respect of customs duty and was only concerned with the tariff item and not with respect to....