https://www.taxtmi.com/caselaws?id=114510 LDO used as fuel in the burner for heating iron sheets and rods was treated as an eligible Modvat input because, on the accepted facts, it was not used to generate electricity. The dispute turned on the actual use of the fuel, and the pre-amendment position meant that inputs used for electricity generation were not yet specifically brought within the Modvat scheme. As LDO was used in the manufacturing process itself, Notification No. 4/94-C.E. (N.T.) applied and credit was available. The contrary Revenue premise was rejected. en-us Tue, 28 Sep 2004 00:00:00 +0530 Wed, 16 May 2012 13:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114510 LDO used as fuel in the burner for heating iron sheets and rods was treated as an eligible Modvat input because, on the accepted facts, it was not used to generate electricity. The dispute turned on the actual use of the fuel, and the pre-amendment position meant that inputs used for electricity generation were not yet specifically brought within the Modvat scheme. As LDO was used in the manufacturing process itself, Notification No. 4/94-C.E. (N.T.) applied and credit was available. The contrary Revenue premise was rejected. Case-Laws Central Excise Tue, 28 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114510