https://www.taxtmi.com/highlights?id=55594 CENVAT credit - electricity - captive consumption - Even after the insertion of the Explanation 1 Rule 6 of the CCR with effect from 1 March 2015 equating non-excisable goods with exempted goods for the purpose of Rule 6 of the CCR, the factual position remains that no Cenvat availed inputs were used by the Appellant in the generation of electricity from Bagasse. Bagasse remains non-excisable and the question of availing any credit thereon does not arise. - AT en-us Mon, 23 Nov 2020 11:50:35 +0530 Mon, 23 Nov 2020 11:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55594 CENVAT credit - electricity - captive consumption - Even after the insertion of the Explanation 1 Rule 6 of the CCR with effect from 1 March 2015 equating non-excisable goods with exempted goods for the purpose of Rule 6 of the CCR, the factual position remains that no Cenvat availed inputs were used by the Appellant in the generation of electricity from Bagasse. Bagasse remains non-excisable and the question of availing any credit thereon does not arise. - AT Highlights Central Excise Mon, 23 Nov 2020 11:50:35 +0530 https://www.taxtmi.com/highlights?id=55594