https://www.taxtmi.com/caselaws?id=243798 The Tribunal ruled that electricity generated from bagasse is not excisable goods, leading to the appellant not being liable for payment based on the value of electricity sold. Additionally, the Tribunal clarified that Rule 6 of the CENVAT Credit Rules does not apply to electricity, preventing the appellant from claiming CENVAT credit on inputs/services used in electricity generation. The appellant was instructed to reverse any credit taken on inputs/services not eligible for CENVAT credit. The Tribunal also emphasized that CENVAT credit is not applicable to non-excisable electricity, requiring the reversal of credits related to electricity generation inputs/services. The matter was remanded for re-computation based on evidence provided, resulting in partial allowance of the appeals. en-us Wed, 20 Nov 2013 00:00:00 +0530 Tue, 21 Feb 2017 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243798 The Tribunal ruled that electricity generated from bagasse is not excisable goods, leading to the appellant not being liable for payment based on the value of electricity sold. Additionally, the Tribunal clarified that Rule 6 of the CENVAT Credit Rules does not apply to electricity, preventing the appellant from claiming CENVAT credit on inputs/services used in electricity generation. The appellant was instructed to reverse any credit taken on inputs/services not eligible for CENVAT credit. The Tribunal also emphasized that CENVAT credit is not applicable to non-excisable electricity, requiring the reversal of credits related to electricity generation inputs/services. The matter was remanded for re-computation based on evidence provided, resulting in partial allowance of the appeals. Case-Laws Central Excise Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243798