https://www.taxtmi.com/caselaws?id=800303 Electricity generated from bagasse and cleared outside the factory does not trigger the payment obligation under Rule 6(3) of the CENVAT Credit Rules, 2004. Bagasse, being agricultural waste or residue rather than an outcome of manufacture, falls outside the scope of Rule 6. Accordingly, electricity generated from bagasse, including electricity wheeled to a State electricity distribution authority, is not subject to payment of 6% of its value. en-us Wed, 30 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800303 Electricity generated from bagasse and cleared outside the factory does not trigger the payment obligation under Rule 6(3) of the CENVAT Credit Rules, 2004. Bagasse, being agricultural waste or residue rather than an outcome of manufacture, falls outside the scope of Rule 6. Accordingly, electricity generated from bagasse, including electricity wheeled to a State electricity distribution authority, is not subject to payment of 6% of its value. Case-Laws Central Excise Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800303