https://www.taxtmi.com/caselaws?id=119529 Cenvat credit on fuel used in a captive power plant was held admissible where the fuel generated steam used within the factory, even though part of the electricity produced from that steam was supplied outside the factory. The relevant rule turned on use of the fuel for generating steam or electricity for manufacture or other purposes within the factory, so external supply of surplus electricity did not defeat credit. The text also states that superior kerosene oil could not be equated with aviation turbine fuel or motor spirit for denying credit, as those are distinct tariff goods. Credit denial on that basis was therefore unsustainable. en-us Wed, 22 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 16:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119529 Cenvat credit on fuel used in a captive power plant was held admissible where the fuel generated steam used within the factory, even though part of the electricity produced from that steam was supplied outside the factory. The relevant rule turned on use of the fuel for generating steam or electricity for manufacture or other purposes within the factory, so external supply of surplus electricity did not defeat credit. The text also states that superior kerosene oil could not be equated with aviation turbine fuel or motor spirit for denying credit, as those are distinct tariff goods. Credit denial on that basis was therefore unsustainable. Case-Laws Central Excise Wed, 22 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119529