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    <description>The High Court held that electricity generated using bagasse by a sugar and molasses manufacturer was not subject to excise duty, and thus, the manufacturer was not required to reverse Cenvat credit on the electricity wheeled out. The Court determined that electricity was not classified as excisable or exempted goods, leading to the dismissal of the revenue&#039;s appeal.</description>
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      <description>The High Court held that electricity generated using bagasse by a sugar and molasses manufacturer was not subject to excise duty, and thus, the manufacturer was not required to reverse Cenvat credit on the electricity wheeled out. The Court determined that electricity was not classified as excisable or exempted goods, leading to the dismissal of the revenue&#039;s appeal.</description>
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