https://www.taxtmi.com/caselaws?id=783334 Demand of 6% on the value of electricity sold from bagasse and other by-products was treated as unsustainable under Rule 6(3)(i) of the CENVAT Credit Rules, 2004. The Tribunal followed an earlier order holding that electricity generated from bagasse, being a waste or by-product, could not attract the 6% demand under that provision. On that basis, the impugned demand was set aside and the assessee succeeded. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783334 Demand of 6% on the value of electricity sold from bagasse and other by-products was treated as unsustainable under Rule 6(3)(i) of the CENVAT Credit Rules, 2004. The Tribunal followed an earlier order holding that electricity generated from bagasse, being a waste or by-product, could not attract the 6% demand under that provision. On that basis, the impugned demand was set aside and the assessee succeeded. Case-Laws Central Excise Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783334