https://www.taxtmi.com/caselaws?id=152228 The tribunal ruled that electricity does not qualify as an exempted product under Rule 6(3)(b) of the Cenvat Credit Rules, 2004. The appellants were found to be manufacturing only dutiable products, making the rule inapplicable. They were directed to reverse the credit for electricity diverted outside the factory within four weeks to waive pre-deposit and stay recovery of demanded amounts. Compliance with the credit reversal requirement was emphasized to avoid the demand under the rule. en-us Tue, 08 Sep 2009 00:00:00 +0530 Thu, 27 Jun 2013 11:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152228 The tribunal ruled that electricity does not qualify as an exempted product under Rule 6(3)(b) of the Cenvat Credit Rules, 2004. The appellants were found to be manufacturing only dutiable products, making the rule inapplicable. They were directed to reverse the credit for electricity diverted outside the factory within four weeks to waive pre-deposit and stay recovery of demanded amounts. Compliance with the credit reversal requirement was emphasized to avoid the demand under the rule. Case-Laws Central Excise Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152228