https://www.taxtmi.com/caselaws?id=88673 Light diesel oil used directly as fuel for melting brass scrap in the manufacture of brass sheets and circles was treated as an eligible Modvat input under Rule 57A because the relevant explanation covered fuel used in the manufacturing process. The exclusion in Notification No. 5/94-C.E. (N.T.) was read as applying to high speed diesel oil, not to light diesel oil. Authorities dealing with fuel used for generation of steam or electricity were distinguished because they arose under a different explanation to Rule 57A. The departmental challenge to Modvat credit therefore failed, and the credit allowed was sustained. en-us Fri, 22 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 14:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88673 Light diesel oil used directly as fuel for melting brass scrap in the manufacture of brass sheets and circles was treated as an eligible Modvat input under Rule 57A because the relevant explanation covered fuel used in the manufacturing process. The exclusion in Notification No. 5/94-C.E. (N.T.) was read as applying to high speed diesel oil, not to light diesel oil. Authorities dealing with fuel used for generation of steam or electricity were distinguished because they arose under a different explanation to Rule 57A. The departmental challenge to Modvat credit therefore failed, and the credit allowed was sustained. Case-Laws Central Excise Fri, 22 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88673