https://www.taxtmi.com/caselaws?id=89122 Modvat credit was treated as admissible for HSD oil used to generate electricity consumed within the factory where the conditions of the second proviso to Rule 57D were satisfied. The specific proviso was read harmoniously with Notifications Nos. 8/95 and 11/95, so the general exclusion of HSD oil in Notification No. 8/95 did not override the benefit for inputs used in captive electricity generation. On that construction, the Revenue's proposed reference was held not to disclose a referable question of law. en-us Fri, 17 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89122 Modvat credit was treated as admissible for HSD oil used to generate electricity consumed within the factory where the conditions of the second proviso to Rule 57D were satisfied. The specific proviso was read harmoniously with Notifications Nos. 8/95 and 11/95, so the general exclusion of HSD oil in Notification No. 8/95 did not override the benefit for inputs used in captive electricity generation. On that construction, the Revenue's proposed reference was held not to disclose a referable question of law. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89122