Cenvat Credit on PNG Gas

[RAM SHARMA]

Dear Experts,

Earlier we have used diesel to generate electricity for factorty production. Diesel is restricted to take cenvat credit. Now we have used png gas for generate electricity. Can we take cenvat credit.

Thanks

AI Summary

Cenvat credit for PNG gas when used to generate electricity for captive use is permitted under the input definition.
PNG used to generate electricity for captive use qualifies as an input eligible for Cenvat credit because the input definition covers goods used to generate electricity or steam for captive use, except for expressly excluded fuels such as light diesel oil, high speed diesel oil and motor spirit; taxpayers should inform the Central Excise Department when claiming such credit.