https://www.taxtmi.com/caselaws?id=104124 Modvat credit under Rule 57A was held admissible for LSHS oil and furnace oil used as fuel to generate steam and electricity in the manufacturing process prior to 16-3-1995. The Tribunal applied the broader construction that fuel oils used for captive generation of electricity, where that electricity was then used in manufacture of final products, qualified as inputs used in or in relation to manufacture. It treated steam and electricity produced from such fuel as part of the manufacturing chain and read the pre- and post-16-3-1995 explanations consistently with that interpretation. The Revenue's appeal was rejected. en-us Wed, 13 Feb 2002 00:00:00 +0530 Mon, 27 Feb 2012 17:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104124 Modvat credit under Rule 57A was held admissible for LSHS oil and furnace oil used as fuel to generate steam and electricity in the manufacturing process prior to 16-3-1995. The Tribunal applied the broader construction that fuel oils used for captive generation of electricity, where that electricity was then used in manufacture of final products, qualified as inputs used in or in relation to manufacture. It treated steam and electricity produced from such fuel as part of the manufacturing chain and read the pre- and post-16-3-1995 explanations consistently with that interpretation. The Revenue's appeal was rejected. Case-Laws Central Excise Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104124