https://www.taxtmi.com/caselaws?id=375757 The Tribunal ruled in favor of the appellant, a sugar manufacturer, in a case concerning the applicability of Cenvat Credit Rules to electricity generated from bagasse. The appellant successfully challenged the duty liability imposed on the sale of electricity and the demand for maintaining separate records for exempted electricity generation. The Tribunal held that electricity generated from waste products like bagasse was not subject to duty, citing legal precedents and emphasizing the lack of evidence linking common inputs to electricity generation. The appeal was allowed, overturning the duty demand on the appellant. en-us Fri, 22 Feb 2019 00:00:00 +0530 Mon, 25 Feb 2019 07:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375757 The Tribunal ruled in favor of the appellant, a sugar manufacturer, in a case concerning the applicability of Cenvat Credit Rules to electricity generated from bagasse. The appellant successfully challenged the duty liability imposed on the sale of electricity and the demand for maintaining separate records for exempted electricity generation. The Tribunal held that electricity generated from waste products like bagasse was not subject to duty, citing legal precedents and emphasizing the lack of evidence linking common inputs to electricity generation. The appeal was allowed, overturning the duty demand on the appellant. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375757