https://www.taxtmi.com/caselaws?id=93085 Amended Modvat rules treated fuel oil as an input and allowed credit for fuel used to generate steam within the factory, including where the steam was used for exempted goods or other purposes. The expression "for any other purposes" was read broadly, so Rule 57C did not defeat the credit entitlement on these facts. Steam was also treated as an intermediate product because it was used in the manufacture of other products within the factory. The effect was that credit on fuel oil used for steam generation was available notwithstanding mixed or non-dutiable use of the steam. en-us Wed, 15 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 12:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93085 Amended Modvat rules treated fuel oil as an input and allowed credit for fuel used to generate steam within the factory, including where the steam was used for exempted goods or other purposes. The expression "for any other purposes" was read broadly, so Rule 57C did not defeat the credit entitlement on these facts. Steam was also treated as an intermediate product because it was used in the manufacture of other products within the factory. The effect was that credit on fuel oil used for steam generation was available notwithstanding mixed or non-dutiable use of the steam. Case-Laws Central Excise Wed, 15 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93085