https://www.taxtmi.com/caselaws?id=76635 CENVAT credit on duty-paid chemicals used in a captive power plant boiler was held inadmissible to the extent the resulting electricity was not used in or in relation to manufacture. The chemicals generated steam for electricity production, but part of the electricity was supplied to township residential premises and part was sold outside the factory. Because only the portion linked to manufacture of Sponge Iron qualified for credit, the attributable credit on non-manufacturing use was disallowed. The earlier Rule 57CC common-inputs decision was found inapplicable on these facts. en-us Tue, 15 Sep 2009 00:00:00 +0530 Sun, 11 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76635 CENVAT credit on duty-paid chemicals used in a captive power plant boiler was held inadmissible to the extent the resulting electricity was not used in or in relation to manufacture. The chemicals generated steam for electricity production, but part of the electricity was supplied to township residential premises and part was sold outside the factory. Because only the portion linked to manufacture of Sponge Iron qualified for credit, the attributable credit on non-manufacturing use was disallowed. The earlier Rule 57CC common-inputs decision was found inapplicable on these facts. Case-Laws Central Excise Tue, 15 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76635