https://www.taxtmi.com/caselaws?id=88336 Modvat credit was held inadmissible on light diesel oil used as fuel in a generator for captive generation of electricity under Rule 57A of the Central Excise Rules, 1944. The Tribunal followed prior authority that oil consumed for generating electricity does not qualify as an eligible input, and it rejected the assessee's factual distinction as inapplicable. On that basis, the credit claim failed and the matter was decided in favour of the Revenue. en-us Thu, 26 Feb 1998 00:00:00 +0530 Sat, 17 Sep 2011 11:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88336 Modvat credit was held inadmissible on light diesel oil used as fuel in a generator for captive generation of electricity under Rule 57A of the Central Excise Rules, 1944. The Tribunal followed prior authority that oil consumed for generating electricity does not qualify as an eligible input, and it rejected the assessee's factual distinction as inapplicable. On that basis, the credit claim failed and the matter was decided in favour of the Revenue. Case-Laws Central Excise Thu, 26 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88336