Union Of India vs Dscl Sugar Ltd. on 24 July, 2015
6. The short issue involved in the present appeals for
consideration is, whether 6% of the value of the electricity sold,
generated out of by-product/waste product viz. bagasse be
subjected to demand under Rule 6(3)(i) of the CENVAT Credit
Rules, 2004. This Tribunal in the case of Shree Doodhganga
Krishna Sahakari Sakkare Karkhane Niyamit (supra) has
considered the issue and taking note of the judgment of the
Hon'ble Supreme Court in the case of UOI Vs. DSCL Sugars
Page 3 of 4
E/20843 & 21443/2018
Ltd. (supra) and the Board's Circular No. 1084/05/2022-CX dt.
07/07/2022, held that demand of 6% of the value of electricity
sold cannot be sustained.