https://www.taxtmi.com/caselaws?id=116947 Modvat credit was treated as admissible on Naphtha used as Full Speed No Load fuel to start and keep a captive power turbine running, because the fuel was an essential start-up input for electricity generated within the assessee's own unit. Credit could be denied only to the extent inputs were used for electricity sent outside the premises; proportionate credit relating to power supplied to another unit had already been reversed. On that basis, the demand on the FSNL quantity failed, and the connected penalty and interest also ceased to survive. en-us Fri, 20 Jan 2006 00:00:00 +0530 Tue, 19 Jun 2012 11:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116947 Modvat credit was treated as admissible on Naphtha used as Full Speed No Load fuel to start and keep a captive power turbine running, because the fuel was an essential start-up input for electricity generated within the assessee's own unit. Credit could be denied only to the extent inputs were used for electricity sent outside the premises; proportionate credit relating to power supplied to another unit had already been reversed. On that basis, the demand on the FSNL quantity failed, and the connected penalty and interest also ceased to survive. Case-Laws Central Excise Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116947