https://www.taxtmi.com/caselaws?id=789791 Common inputs and input services used for manufacture of excisable goods and generation of electricity did not justify a 6% payment under Rule 6(3) of the Cenvat Credit Rules, 2004 where the identical issue had already been decided in favour of the assessee and that decision had attained finality. The earlier ruling that electricity generated from bagasse and sold outside the factory could not be subjected to the 6% levy was treated as governing the same statutory regime and period. On that basis, the demand under Rule 6(3) was unsustainable and the impugned order was set aside, with the appeals allowed in favour of the assessees. en-us Tue, 17 Feb 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789791 Common inputs and input services used for manufacture of excisable goods and generation of electricity did not justify a 6% payment under Rule 6(3) of the Cenvat Credit Rules, 2004 where the identical issue had already been decided in favour of the assessee and that decision had attained finality. The earlier ruling that electricity generated from bagasse and sold outside the factory could not be subjected to the 6% levy was treated as governing the same statutory regime and period. On that basis, the demand under Rule 6(3) was unsustainable and the impugned order was set aside, with the appeals allowed in favour of the assessees. Case-Laws Central Excise Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789791