Electricity from by-products like bagasse isn't excisable under Central Excise Act, Section 2(b); Rule 6 on Cenvat Credit reversal inapplicable.

Reversal of Cenvat Credit - electricity generated from by-products, i.e. bagass - neither excisable under Section 2 (b) of the Central Excise Act, nor exempted goods. Hence, Rule 6 is not applicable. - AT .....

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