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2024 (3) TMI 177 - AT - Central ExciseCENVAT Credit - electricity sold being generated out of waste product viz. bagasse - demand of 6% of the value of the electricity generated and sold under Rule 6 of the Cenvat Credit Rules, 2004 - HELD THAT:- The Hon’ble Supreme Court in UNION OF INDIA VERSUS DSCL SUGAR LTD. [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 has held in the said case that Rule 6 of the Cenvat Credit Rules, 2004 cannot be made applicable to waste products i.e. bagasse. The said principle has been followed subsequently in UNION OF INDIA & ORS. VERSUS M/S INDIAN SUCROSE LIMITED [2022 (7) TMI 353 - SC ORDER]. Appeal allowed.
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