https://www.taxtmi.com/caselaws?id=95322 Inputs used to generate electricity consumed in the factory of production were treated as eligible for Modvat credit, because the Explanation to Rule 57A was construed broadly and the expression "factory of production" was read as the factory where the final product was manufactured. Electricity was also regarded as an intermediate product for Rule 57D purposes, so duty credit remained available on fuel used to produce power consumed in the factory for manufacture or other purposes. Credit was, however, denied where the electricity generated from the fuel was fed into the State grid and not consumed within the factory. en-us Mon, 11 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 12:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95322 Inputs used to generate electricity consumed in the factory of production were treated as eligible for Modvat credit, because the Explanation to Rule 57A was construed broadly and the expression "factory of production" was read as the factory where the final product was manufactured. Electricity was also regarded as an intermediate product for Rule 57D purposes, so duty credit remained available on fuel used to produce power consumed in the factory for manufacture or other purposes. Credit was, however, denied where the electricity generated from the fuel was fed into the State grid and not consumed within the factory. Case-Laws Central Excise Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95322