https://www.taxtmi.com/caselaws?id=394536 Electrical energy generated at a windmill site was treated as outside the scope of "exempted goods" for Rule 6 of the Cenvat Credit Rules, 2004 because it was not shown to be exempt by notification under Section 5A of the Central Excise Act, 1944 and was not chargeable to duty at a nil rate. On that basis, common input services used in relation to such electricity did not attract reversal under Rule 6. The 2015 Explanation extending the rule to non-excisable goods cleared for consideration did not change the position on the facts stated, as the registered factory was not clearing non-excisable goods in the relevant sense. en-us Tue, 19 Nov 2019 00:00:00 +0530 Thu, 16 Apr 2020 11:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394536 Electrical energy generated at a windmill site was treated as outside the scope of "exempted goods" for Rule 6 of the Cenvat Credit Rules, 2004 because it was not shown to be exempt by notification under Section 5A of the Central Excise Act, 1944 and was not chargeable to duty at a nil rate. On that basis, common input services used in relation to such electricity did not attract reversal under Rule 6. The 2015 Explanation extending the rule to non-excisable goods cleared for consideration did not change the position on the facts stated, as the registered factory was not clearing non-excisable goods in the relevant sense. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394536