Provisions of rule 6 of CCR doesn’t apply as electricity is not excisable goods

Rajasthan Renewable Energy Vs Commissioner of Central Excise (CESTAT Delhi) CESTAT Delhi held that as electricity is not excisable goods under section 2(d) of the Central Excise Act, 1944 hence rule 6 of the Cenvat Credit Rules (CCR) would not be applicable. Facts- The appellant, a Rajasthan Government undertaking formed by merging the Rajasthan Energy Development Agency and the Rajasthan State Power Corporation Ltd., is a State Nodal Agency for promoting and developing non-conventional energy sources in the State of Rajasthan and is also a State Designated Agency for enforcement of the provis...