https://www.taxtmi.com/caselaws?id=425622 Cenvat credit dispute concerns liability on sale of electricity produced from waste gas/tail gas or bagasse and whether such electricity is excisable or an exempted good; prior authority treating bagasse as agricultural waste and not manufacture was applied, so electricity from bagasse is not excisable and Rule 6 regarding exempted goods does not apply, resulting in no excise liability where proportionate input credits were reversed. The Tribunals finding in favour of the assessee was affirmed, and the revenues appeal was dismissed, denying recovery of excise on such electricity. en-us Thu, 21 Jul 2022 00:00:00 +0530 Wed, 21 Jan 2026 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425622 Cenvat credit dispute concerns liability on sale of electricity produced from waste gas/tail gas or bagasse and whether such electricity is excisable or an exempted good; prior authority treating bagasse as agricultural waste and not manufacture was applied, so electricity from bagasse is not excisable and Rule 6 regarding exempted goods does not apply, resulting in no excise liability where proportionate input credits were reversed. The Tribunals finding in favour of the assessee was affirmed, and the revenues appeal was dismissed, denying recovery of excise on such electricity. Case-Laws Central Excise Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425622