https://www.taxtmi.com/caselaws?id=368 Electricity supplied outside the factory was treated as outside the scope of exempted excisable goods, because electricity is not excisable under the Central Excise Act and no tariff duty was prescribed for it. On that basis, Rule 6 of the Cenvat Credit Rules, which applies only to exempted goods or goods chargeable to nil rate of duty, could not be invoked to recover 8% of the value of the electricity. As the input credit used for generating electricity supplied to the colony had already been proportionately reversed, the remaining demand failed. With the substantive demand unsustainable, the connected penalty and interest were also set aside. en-us Tue, 25 Oct 2005 00:00:00 +0530 Thu, 27 Aug 2015 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368 Electricity supplied outside the factory was treated as outside the scope of exempted excisable goods, because electricity is not excisable under the Central Excise Act and no tariff duty was prescribed for it. On that basis, Rule 6 of the Cenvat Credit Rules, which applies only to exempted goods or goods chargeable to nil rate of duty, could not be invoked to recover 8% of the value of the electricity. As the input credit used for generating electricity supplied to the colony had already been proportionately reversed, the remaining demand failed. With the substantive demand unsustainable, the connected penalty and interest were also set aside. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368