https://www.taxtmi.com/caselaws?id=258333 Electricity generated by using bagasse as boiler fuel is neither excisable goods nor exempted goods because it is not covered by Chapter 27 of the Central Excise Tariff and does not fall within the definition of goods under the Central Excise Act. Steam generated from bagasse operated the turbine, and no steam was used as an input for manufacturing electricity. Authorities concerning dutiable fuel or inputs directly used to generate electricity were distinguishable. Consequently, Rule 6 of the Cenvat Credit Rules did not apply, and reversal of credit based on the value of electricity sold 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 by using bagasse as boiler fuel is neither excisable goods nor exempted goods because it is not covered by Chapter 27 of the Central Excise Tariff and does not fall within the definition of goods under the Central Excise Act. Steam generated from bagasse operated the turbine, and no steam was used as an input for manufacturing electricity. Authorities concerning dutiable fuel or inputs directly used to generate electricity were distinguishable. Consequently, Rule 6 of the Cenvat Credit Rules did not apply, and reversal of credit based on the value of electricity sold was not required. Case-Laws Central Excise Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258333