https://www.taxtmi.com/caselaws?id=76171 Cenvat credit on fuel used to generate electricity was held inadmissible where the electricity was consumed in the canteen and office building within the factory, because Rule 2(k)(i) requires a nexus with manufacture or another manufacturing-related purpose inside the factory. Electricity used for welfare or administrative areas was treated as outside that nexus, so the credit demand was sustained. Penalty, however, was not imposed because earlier proceedings on the same issue had been dropped and the record did not show deliberate evasion or mala fide conduct. en-us Mon, 10 Aug 2009 00:00:00 +0530 Sun, 13 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76171 Cenvat credit on fuel used to generate electricity was held inadmissible where the electricity was consumed in the canteen and office building within the factory, because Rule 2(k)(i) requires a nexus with manufacture or another manufacturing-related purpose inside the factory. Electricity used for welfare or administrative areas was treated as outside that nexus, so the credit demand was sustained. Penalty, however, was not imposed because earlier proceedings on the same issue had been dropped and the record did not show deliberate evasion or mala fide conduct. Case-Laws Central Excise Mon, 10 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76171