https://www.taxtmi.com/caselaws?id=363674 The Tribunal allowed the appeal filed by the assessee-Appellants, setting aside the demand raised under Rule 6(3)(i) of the Cenvat Credit Rules, 2004 for electricity sold to UPPCL. The Tribunal held that electricity is not excisable goods, thus the provisions of Rule 6(3) do not apply to electricity sold by the sugar mill to U.P. Power Corporation, based on precedent set by previous judgments. The interpretation of relevant rules and past decisions on similar issues influenced the outcome in favor of the appellants. en-us Thu, 14 Jun 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363674 The Tribunal allowed the appeal filed by the assessee-Appellants, setting aside the demand raised under Rule 6(3)(i) of the Cenvat Credit Rules, 2004 for electricity sold to UPPCL. The Tribunal held that electricity is not excisable goods, thus the provisions of Rule 6(3) do not apply to electricity sold by the sugar mill to U.P. Power Corporation, based on precedent set by previous judgments. The interpretation of relevant rules and past decisions on similar issues influenced the outcome in favor of the appellants. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363674