https://www.taxtmi.com/caselaws?id=75335 Cenvat credit was held admissible on plastic bhusa used as fuel in a multi-fuel boiler to generate steam for manufacture of kraft paper. The material was treated as an input in the manufacturing process because the steam produced from it was used in the final product's manufacture, and the fact that the plastic bhusa was waste and scrap did not by itself disqualify credit. On that basis, the Revenue's challenge failed. en-us Tue, 07 Jul 2009 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75335 Cenvat credit was held admissible on plastic bhusa used as fuel in a multi-fuel boiler to generate steam for manufacture of kraft paper. The material was treated as an input in the manufacturing process because the steam produced from it was used in the final product's manufacture, and the fact that the plastic bhusa was waste and scrap did not by itself disqualify credit. On that basis, the Revenue's challenge failed. Case-Laws Central Excise Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75335