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2024 (3) TMI 176 - AT - Central ExciseCENVAT Credit - electricity sold, generated out of waste product, bagasse - use of common inputs/input services in the generation of electricity, which is a non-excisable product - applicability of Rule 6(3)(i) of Cenvat Rules, 2004 - HELD THAT:- The Hon’ble Supreme Court in DSCL Sugars case [2015 (10) TMI 566 - SUPREME COURT] while examining the amendment to the definition of “goods” under Section 2(d) of the Central Excise Act, 1944 observed Rule 6 of the Cenvat Credit Rules, 2004 cannot be made applicable to waste product i.e., Bagasse. There are no merit in the orders of the learned Commissioner (Appeals). Consequently, the impugned orders are set aside - appeal allowed.
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