https://www.taxtmi.com/caselaws?id=795728 Surplus electricity generated from bagasse during manufacture and wheeled to an outside electricity distribution company is not subject to the payment prescribed under Rule 6(3) of the CENVAT Credit Rules, 2004. The notes state that an identical demand for the relevant period had previously been dropped, that decision was accepted by the departmental committee and became final, and no change in the applicable statutory provisions supported a different treatment. Accordingly, sale of such surplus electricity does not require payment of 6% of its value under Rule 6(3). 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 is not subject to the payment prescribed under Rule 6(3) of the CENVAT Credit Rules, 2004. The notes state that an identical demand for the relevant period had previously been dropped, that decision was accepted by the departmental committee and became final, and no change in the applicable statutory provisions supported a different treatment. Accordingly, sale of such surplus electricity does not require payment of 6% of its value under Rule 6(3). Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795728