https://www.taxtmi.com/caselaws?id=371728 The Tribunal set aside the order under challenge, allowing the appellant's appeal. The judgment emphasized compliance with Rule 6(3A) of the Cenvat Credit Rules, 2004, and interpreted electricity as excisable goods, ruling in favor of the appellant. The appellant's argument regarding the non-maintenance of separate accounts for Cenvat credit related to dutiable and exempted goods was accepted, and the Tribunal held that by-products or waste were not subject to liability under Rule 6(3)(b) of the CCR, 2004. en-us Fri, 07 Dec 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371728 The Tribunal set aside the order under challenge, allowing the appellant's appeal. The judgment emphasized compliance with Rule 6(3A) of the Cenvat Credit Rules, 2004, and interpreted electricity as excisable goods, ruling in favor of the appellant. The appellant's argument regarding the non-maintenance of separate accounts for Cenvat credit related to dutiable and exempted goods was accepted, and the Tribunal held that by-products or waste were not subject to liability under Rule 6(3)(b) of the CCR, 2004. Case-Laws Central Excise Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371728