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Issues: Whether the demand of 6% of the value of electricity sold, generated from bagasse and other by-products, could be sustained under Rule 6(3)(i) of the CENVAT Credit Rules, 2004.
Analysis: The issue was treated as covered by an earlier Tribunal order holding that electricity generated from bagasse, a waste or by-product, could not be subjected to a demand of 6% under Rule 6(3)(i). On that basis, the impugned demand was found unsustainable.
Conclusion: The demand under Rule 6(3)(i) of the CENVAT Credit Rules, 2004 was held not sustainable, and the appeals were allowed in favour of the assessee.
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