https://www.taxtmi.com/caselaws?id=115854 Furnace oil used to generate electricity consumed in the manufacture of dutiable yarn was treated as supporting input credit eligibility. The commentary notes that the scheme also permitted inputs to be sent out of the factory under Rule 4(5)(a) without denial of credit, provided the products were brought back and used in the factory of production. Credit was not to be refused merely because the furnace oil was not first received inside the factory, and the position was said not to be limited by the earlier Rule 57J requirement that intermediate goods fall under a Central Excise chapter heading. On that basis, a strong prima facie case for full waiver of pre-deposit and stay was found. en-us Wed, 29 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 16:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115854 Furnace oil used to generate electricity consumed in the manufacture of dutiable yarn was treated as supporting input credit eligibility. The commentary notes that the scheme also permitted inputs to be sent out of the factory under Rule 4(5)(a) without denial of credit, provided the products were brought back and used in the factory of production. Credit was not to be refused merely because the furnace oil was not first received inside the factory, and the position was said not to be limited by the earlier Rule 57J requirement that intermediate goods fall under a Central Excise chapter heading. On that basis, a strong prima facie case for full waiver of pre-deposit and stay was found. Case-Laws Central Excise Wed, 29 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115854