https://www.taxtmi.com/caselaws?id=791436 Rule 6 of the Cenvat Credit Rules, 2004 could not be used to deny input service credit for setting up and operating a co-generation power plant because electricity is non-excisable goods and not exempted excisable goods within Section 2(d) of the Central Excise Act, 1944. On that basis, the demand for reversal of credit failed, and the related demand, interest, and penalty were unsustainable. The Tribunal therefore did not examine the alternative points on use of services for the sugar plant, limitation, or penalty. en-us Fri, 08 May 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791436 Rule 6 of the Cenvat Credit Rules, 2004 could not be used to deny input service credit for setting up and operating a co-generation power plant because electricity is non-excisable goods and not exempted excisable goods within Section 2(d) of the Central Excise Act, 1944. On that basis, the demand for reversal of credit failed, and the related demand, interest, and penalty were unsustainable. The Tribunal therefore did not examine the alternative points on use of services for the sugar plant, limitation, or penalty. Case-Laws Central Excise Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791436