https://www.taxtmi.com/caselaws?id=258333 Electricity generated from bagasse using bagasse as boiler fuel was treated as neither excisable goods nor exempted goods, because the process produced steam that operated the turbine and no steam was used as an input for manufacture of electricity. On that basis, the article states that Rule 6 of the Cenvat Credit Rules, 2004 did not apply, and authorities cited by Revenue were distinguished because they involved direct use of fuel or other dutiable inputs in electricity generation. The stated consequence was that reversal of 10% of the value of electricity sold to MSEDCL was not required. en-us Thu, 13 Nov 2014 00:00:00 +0530 Mon, 06 Apr 2015 08:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258333 Electricity generated from bagasse using bagasse as boiler fuel was treated as neither excisable goods nor exempted goods, because the process produced steam that operated the turbine and no steam was used as an input for manufacture of electricity. On that basis, the article states that Rule 6 of the Cenvat Credit Rules, 2004 did not apply, and authorities cited by Revenue were distinguished because they involved direct use of fuel or other dutiable inputs in electricity generation. The stated consequence was that reversal of 10% of the value of electricity sold to MSEDCL was not required. Case-Laws Central Excise Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258333