Per C.N.B. Nair :

Heard both sides and perused record. The appeals themselves are required to be disposed of. Accordingly, we proceed with the appeals after dispensing with requirement for pre-deposit of duty.

2. The appellant is a manufacturer of Pig Iron. It also has a captive power generation plant which generates electricity for use in pig iron production. Part of the electricity also comes to be disposed of as the same is surplus.

3. The duty demand has arisen on the finding that since part of the electricity is cleared without payment of duty, the appellant is required to pay 8% of the value and such electricity in terms of Rule 57CC of the Central Excise Rules.

4. The contention of the learned counsel for the appellant is that an identical issue had come up before the Tribunal in the case of Ballarpur Industries Ltd. Vs. C.C.E., Nagpur - 2005 (129) ECR 268 and the Tribunal held that such a demand under Rule 57CC is not sustainable.

5. It is seen that the issue remains covered in favour of the assessee by the aforesaid judgment of the Tribunal. We may read para 15 of that judgment:

15. I find that "Exempted goods" are defined in the Cenvat Credit Rules as "excisable goods" whi