2026 (3) TMI 1062

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....d in the manufacture of control panels which are cleared without payment of duty for Mega Power Projects. Department sought to deny the exemption to captively consumed relays under Notification No.67/1995CE dated 16.03.1995 on the ground that the Control panel, the final product did not suffer duty. Thus, the exemption for captive consumption was rejected citing Rule 6 of Cenvat Credit Rules, 2004 (CCR, 2004, for short). Show cause notices were issued for different periods which were adjudicated by the Adjudicating Authority by separate Orders-in-Original which were, on Appeals by Assessee, upheld by the First Appellate Authority vide common impugned Orders-in-Appeal, the details of which are tabulated herein below : S. No. SCN No. & ....

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....2/2025 dt. 05.12.2025 (in Excise Appeal No.40763 of 2018). 4. After hearing both sides, and on perusal of records, we find that the issue involved in these Appeals has already been decided and stands squarely covered by decisions of this Bench vide Final Orders supra. The relevant portion of the Final Order dt. 05.12.2025 reads as under : "7. We find that it is an already decided issue in the Appellants own case M/s. Alstom T & D India Ltd. (formerly known as Areva T & D India Ltd.) Versus The Commissioner of GST & Central Excise, Chennai 2023 (9) TMI 863 - CESTAT CHENNAI and M/s. Alstom T&D (India) Ltd. & Schneider Electric Infrastructure Ltd. Versus Commissioner of GST & Central Excise Chennai 2019 (3) TMI 2034 - CESTAT CHENNA....

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.... to Mega Power Projects. For such exemption, the appellant-assessee have complied with the provisions of Rule 6 of Cenvat Credit Rules, 2004. They are falling under the category of clause (vii) of Rule 6 (6) (vii). It is apparent that the provisions of Rule 6 with reference to reversal of credit or payment on a fixed percentage amount on the value of the exempted goods have no application to the facts of the present case. The appellant-assessee is covered by clause (vii) of the said Rules. This, which has been admitted in the original order dated 26.12.2008. In fact, the original authority categorically recorded that the Rule prescribing the obligation is not applicable to the clearances now under dispute. However, he proceeded to confirm t....