2026 (4) TMI 860

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....peal No. 87537 of 2017, Excise Appeal No. 87546 of 2017, Excise Appeal No. 87970 of 2017, Excise Appeal No. 87542 of 2017, Excise Appeal No. 87545 of 2017, Excise Appeal No. 87551 of 2017, Excise Appeal No. 87631 of 2017 - Final Order No. A/85296-85307/2026<br>Central Excise<br>Hon'ble Mr. S.K. Mohanty, Member (Judicial) And Hon'ble Mr. M.M. Parthiban, Member (Technical) For the Appellants : Shri J.N. Somaiya, Advocate For the Respondent : Shri Xavier Mascarenhas, Authorized Representative Shri Ranjan Kumar, Authorized Representative Shri A.K. Shrivastava, Authorized Representative ORDER PER: S.K. MOHANTY: Heard both sides and examined the case records. 2. The issue involved in all these appeals is identical and arising ou....

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....services cannot be taken for both type of activities undertaken by them. Since the appellant did not maintain any separate records, bifurcating usage of inputs and input services for manufacture of excisable goods and for generation of electricity, the Department had interpreted that provisions of Rule 6(3) of the CENVAT Credit Rules, 2004 should be applicable and thus, the appellants are liable to pay 6% of the value of electricity sold to the outside parties. The show-cause notices issued in this regard were adjudicated by the original authorities vide various Orders-in-Original, wherein the proposals made in the SCNs were confirmed. On appeal against those adjudication orders, the learned Commissioner (Appeals) vide the impugned order da....

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....s from March 2015 to December 2015. There is no change in the statutory provisions during the period, for which the Order dated 17.11.2021 (supra) was passed by the Commissioner of GST, Aurangabad vis-&agrave;-vis the present impugned order passed by the learned Commissioner (Appeals). Thus, the issue arising out of the present dispute regarding payment of amount of 6% in terms of Rule 6(3) of the Rules of 2004, shall not be applicable in case of generation of electricity and wheeling out the same to M/s MSEDCL. We find that the order dated 17.11.2021 passed by the Commissioner of GST, Aurangabad (supra) has been accepted by the Committee of Chief Commissioners in their meeting held on 11.02.2022. Since, no appeal was preferred against the ....