2026-VIL-320-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Generation and sale of electricity, Rule 6(3) of CENVAT Credit Rules 2004 - Department held that since the appellants are engaged in the manufacture of excisable goods as well as generation and sale of electricity (a non-dutiable activity), the provisions of Rule 6(3) of the CENVAT Credit Rules, 2004 are applicable, and the appellants are liable to pay 6% of the value of electricity sold to outside parties - Whether the appellants are liable to pay 6% of the value of electricity sold to outside parties under Rule 6(3) of the CENVAT Credit Rules, 2004 – HELD - The electricity produced from bagasse by the assessees and sold to the state electricity board cannot be subjected to the payment of an amount equal to 6% of the value of electricity sold under Rule 6(3) of the CENVAT Credit Rules, 2004 - An identical dispute in the case of M/s Vaidyanath SSK Ltd. and others came up for hearing before the Commissioner of GST, Aurangabad and the matter was adjudicated in favour of the assessees, by dropping the show-case proceedings initiated against them. The period of dispute in the present case is from March 2015 to December 2015, which is similar to the period covered in the order passed by the Commissioner of GST, Aurangabad. The order of the Commissioner of GST, Aurangabad has been accepted by the Committee of Chief Commissioners and has attained finality as no appeal was preferred against it - The electricity generated from bagasse and sold to the state electricity board cannot be subjected to the payment of an amount equal to 6% of the value of electricity sold under Rule 6(3) of the CCR, 2004 – the impugned order is set aside and the appeal is allowed
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