Rule 6(3) of CCR, 2004 not applicable to electricity generated out of waste

Vandana Global Ltd. Vs Commissioner of Central Excise and Service Tax (CESTAT Delhi) Whether for the electricity generated by the appellants for captive consumption, some part whereof has been sold to state electricity body, the appellants are not liable to take the credit on such amount of electricity as has been sold out. It is required to adjudicate as to whether the electricity is an exempted good to cover the case of the appellants within the scope of Rule 6 of CCR, 2004. In the present case, Cenvat credit has been taken on the inputs used, however, suo moto proportionately reversed for t...