#electricity duty exemption

CESTAT ruled that reversing CENVAT credit proportionately on inputs used for exempted electricity sales does not amount to non-availment under Rule 6 of the CENVAT Credit Rules. The Tribunal set aside demands totaling ₹7.13 crore, clarifying that separate record-keeping is not mandatory if credit reversal is already effected, offering relief to manufacturers with captive power plants.

Rajasthan High Court rules that rights accrued under the Solar Policy 2019, including electricity duty exemptions, cannot be retrospectively revoked for projects already commissioned. The judgment reinforces the enforceability of policy incentives against arbitrary state amendments, impacting renewable energy investors and public-private partnerships.