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    <title>2021 (8) TMI 685 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, overturning all adverse orders and penalties imposed by the lower authorities. It ruled that electricity generated from bagasse did not involve cenvatable inputs, making it not excisable or exempted goods, thus negating the applicability of Rule 6 of the Cenvat Credit Rules, 2004. This decision resulted in the dismissal of demand confirmation, interest demand, and penalties imposed under Rule 15 (1) of CCR, 2004, and Rule 27 of the Central Excise Rules, 2002.</description>
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      <link>https://www.taxtmi.com/caselaws?id=411107</link>
      <description>The Tribunal allowed the appeal, overturning all adverse orders and penalties imposed by the lower authorities. It ruled that electricity generated from bagasse did not involve cenvatable inputs, making it not excisable or exempted goods, thus negating the applicability of Rule 6 of the Cenvat Credit Rules, 2004. This decision resulted in the dismissal of demand confirmation, interest demand, and penalties imposed under Rule 15 (1) of CCR, 2004, and Rule 27 of the Central Excise Rules, 2002.</description>
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