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Energy analysis plays a vital role in the industry due to the use of electrical energy, global warming, and economy crises. This paper describes the waste heat available in the exhaust of the steam turbine and beneficial use of the waste heat. The sugar industry steam turbine exhaust carries enthalpy of steam at 2500 kJ/kg, this thermal energy can be put into beneficial use as the heat source to the vapor absorption refrigeration system to compensate energy required for DC thyrist motor, and this can also be used for cold storage. Energy savings in terms of cost and fuels are calculated. Investigation on the heat and mass transfer in evaporator has been carried out in vapor absorption system by varying the operating parameter. Less circulation ratio is required to increase the coefficient of performance. The inlet temperature of the coolant should be less for achieving higher coefficient of performance.