https://www.taxtmi.com/caselaws?id=88578 Light Diesel Oil and Low Sulphur Heavy Stock used to generate electricity for manufacture of cement and refractory bricks were treated as inputs used in or in relation to manufacture, so Modvat credit was admissible for the period before 16-3-1995. Electricity was regarded only as an intermediate, non-excisable stage and did not break the nexus with the final products. The specification restriction in Notification No. 177/86-C.E. was held inapplicable on these facts, and Rule 57D did not defeat the credit claim. en-us Wed, 11 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 17:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88578 Light Diesel Oil and Low Sulphur Heavy Stock used to generate electricity for manufacture of cement and refractory bricks were treated as inputs used in or in relation to manufacture, so Modvat credit was admissible for the period before 16-3-1995. Electricity was regarded only as an intermediate, non-excisable stage and did not break the nexus with the final products. The specification restriction in Notification No. 177/86-C.E. was held inapplicable on these facts, and Rule 57D did not defeat the credit claim. Case-Laws Central Excise Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88578