https://www.taxtmi.com/caselaws?id=795728 Surplus electricity generated from bagasse during manufacture and wheeled to an outside electricity distribution company does not attract the amount prescribed under Rule 6(3) of the CENVAT Credit Rules, 2004. An earlier adjudication for the relevant period had dropped the same demand, was accepted by the departmental committee, and had attained finality. As no change in the applicable statutory provisions supported different treatment, payment of 6% of the value of such surplus electricity is not required. en-us Thu, 16 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795728 Surplus electricity generated from bagasse during manufacture and wheeled to an outside electricity distribution company does not attract the amount prescribed under Rule 6(3) of the CENVAT Credit Rules, 2004. An earlier adjudication for the relevant period had dropped the same demand, was accepted by the departmental committee, and had attained finality. As no change in the applicable statutory provisions supported different treatment, payment of 6% of the value of such surplus electricity is not required. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795728