https://www.taxtmi.com/caselaws?id=76793 High Speed Diesel used to generate electricity for captive factory consumption is not eligible for Modvat credit where a notification issued under Rule 57A expressly excludes it. Rule 57A permits specification, restriction and exclusion of eligible inputs, while Rule 57B includes fuel and electricity-generation inputs only when they are specified under Rule 57A. The non obstante clause in Rule 57B does not override an express exclusion in the Rule 57A notification. An earlier Supreme Court ruling was distinguishable because it did not address an exclusionary notification and concerned the pre-amendment rules. en-us Wed, 18 Nov 2009 00:00:00 +0530 Mon, 19 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76793 High Speed Diesel used to generate electricity for captive factory consumption is not eligible for Modvat credit where a notification issued under Rule 57A expressly excludes it. Rule 57A permits specification, restriction and exclusion of eligible inputs, while Rule 57B includes fuel and electricity-generation inputs only when they are specified under Rule 57A. The non obstante clause in Rule 57B does not override an express exclusion in the Rule 57A notification. An earlier Supreme Court ruling was distinguishable because it did not address an exclusionary notification and concerned the pre-amendment rules. Case-Laws Central Excise Wed, 18 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76793