https://www.taxtmi.com/caselaws?id=180751 Electricity generated from bagasse and sold to an board is described as not falling within Chapter 27 of the Central Excise Tariff and, for that reason, not constituting excisable goods under section 2(d) of the Central Excise Act, 1944 in this context. On that basis, Rule 6 of the Cenvat Credit Rules, 2004 was stated to be inapplicable to a demand for 10% of the sale value of such electricity, because the rule applies to dutiable/excisable and exempted final products. The text also notes that reversal of the Cenvat credit attributable to inputs and input services used in generating the electricity was treated as sufficient compliance with Rule 6. en-us Mon, 08 Jun 2015 00:00:00 +0530 Fri, 01 Apr 2016 11:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180751 Electricity generated from bagasse and sold to an board is described as not falling within Chapter 27 of the Central Excise Tariff and, for that reason, not constituting excisable goods under section 2(d) of the Central Excise Act, 1944 in this context. On that basis, Rule 6 of the Cenvat Credit Rules, 2004 was stated to be inapplicable to a demand for 10% of the sale value of such electricity, because the rule applies to dutiable/excisable and exempted final products. The text also notes that reversal of the Cenvat credit attributable to inputs and input services used in generating the electricity was treated as sufficient compliance with Rule 6. Case-Laws Central Excise Mon, 08 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180751