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2018 (12) TMI 1288 - CESTAT BANGALORECENVAT Credit - applicability of Rule 6 of CCR - Manufacture of electricity - case of appellant is that electricity being non-excisable goods is not exempted goods and therefore the provisions of Rule 6 of CCR are not applicable - Held that:- Electricity, though listed in the Tariff, but is not excisable goods - further, electricity is not an exempted goods and there is no manufacture of exempted goods in the present case and therefore the demand under Rule 6(1), (2) and (3) of CCR are not applicable. Board has also clarified the issue vide instruction dt. 23/12/2013 wherein it has been opined that in the case of manufacture of non-excisable goods, Rule 6 would not attract - also, in the case of UOI Vs. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT], the Hon'ble Supreme Court has held that Bagasse is not excisable goods, there being no manufacturing process, hence Rule 6 of CCR is not applicable. Appeal allowed - decided in favor of appellant.
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