https://www.taxtmi.com/caselaws?id=87076 HSD oil used to generate electricity within the factory was treated as eligible for Modvat credit where the second proviso to Rule 57D applied, even though Notification No. 8/95 generally excluded HSD oil from eligible inputs. The provisions were read as operating in different fields: Rule 57A and the exclusion notification governed general input eligibility, while the proviso created a specific entitlement for inputs used in electricity generation within the factory for manufacture of final products or other use. The specific proviso was therefore treated as prevailing to that extent over the broader exclusion. en-us Wed, 06 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87076 HSD oil used to generate electricity within the factory was treated as eligible for Modvat credit where the second proviso to Rule 57D applied, even though Notification No. 8/95 generally excluded HSD oil from eligible inputs. The provisions were read as operating in different fields: Rule 57A and the exclusion notification governed general input eligibility, while the proviso created a specific entitlement for inputs used in electricity generation within the factory for manufacture of final products or other use. The specific proviso was therefore treated as prevailing to that extent over the broader exclusion. Case-Laws Central Excise Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87076