2024 (3) TMI 1499

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....018, 21589 of 2018, 20478 of 2018, 20517 of 2018, 20455 of 2018, 20724 of 2018, 20529 of 2018, 22013 of 2018, 21690 of 2018 - Final Order No. 20388-20401/2024<br>Central Excise<br>Hon&#39;ble Dr. D.M. Misra, Member (Judicial) And Hon&#39;ble Mrs R Bhagya Devi, Member (Technical) For the Appellant : Mr. J.N. Somaiya, Advocate For the Respondent : Mr. H. Jayathirtha, Superintendent (AR) ORDER PER : DR. D.M. MISRA All these appeals are filed against respective Order-in- Appeal passed by Commissioner of Central Tax (Appeals), Belgaum. Since common issue is involved, these appeals are taken up together for hearing and disposal. The details of appeals are as under :- Appeal No. Appellant Period Propotionate credit rever....

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....neries Ltd. Jan. 2016 to Mar. 2016 Rs. 82,123/- Rs. 99,687/- 10.11.2023 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; E/21645/2018 Ugar Sugar Works Ltd. Jan. 2016 to Mar. 2016 Rs. 19,620/- Rs. 22,753/- 17.11.2023 E/21930/2018 Venkateshwara Power Projects Ltd. Jan.2016 to Mar. 2016 Rs. 43,145/- Rs. 49,913 09.11.2023 2. The facts in appeal No.E/20429/2018 filed by M/s. Hiranyakeshi SSK Niyamit, are narrated hereunder, which are common in all these appeals, to understand the issues raised in the appeals. 3. The appellants are engaged in the manufacture and clearance of sugar and molasses falling under Chapter 17 of Central Excise Tariff Act, 1985. They availed credit of duty p....

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....am and in turn used in the generation of electricity. They have availed credit on inputs, GTA service and on other input services which were used in the manufacture of sugar and molasses, the bagasse which is generated as by-product/ waste product and used in the generation of electricity, provisions of Rule 6 of CENVAT Credit Rules cannot be made applicable to such by-products/ waste products. In support, they have relied upon the judgment of the Hon&#39;ble Supreme Court in the case of UOI Vs. DSCL Sugars Ltd. 2015(322) ELT 769 (SC)]. Further he has submitted that following the aforesaid judgment, this Tribunal in the case of Shree Doodhganga Krishna Sahakari Sakkare Karkhane Niyamit [Final Order No. 21104-21105/2023 dated 18.09.2023 deci....