Demand of 6% of value of electricity sold to various companies without payment of excise duty was not justified

GST/EXCISE/ST/VAT : Where assessee besides manufacture of sugar, etc. was also engaged in manufacture of electricity by using bagasse, which was consumed captively for manufacture of excisable goods and surplus quantity was sold to outside to power distribution companies for a consideration without payment of duty and Adjudicating Authority in terms of rule 6 of Cenvat Credit Rules demanded from assessee 6 per cent of value of electricity sold to outside agency, said demand was not sustainable

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