https://www.taxtmi.com/caselaws?id=122118 Modvat credit on furnace oil used for captive generation of electricity was allowable where the electricity was consumed within the factory premises. The relevant provisions permitted credit on fuel used to generate electricity or steam for manufacture of final products or for any other purpose within the factory of production. Because the essential quarters for emergency technical staff were shown on the approved ground plan as part of the factory premises, electricity used for their electrification fell within the permitted in-factory use. The denial of credit was therefore not sustainable under the statutory language and the Tribunal's earlier recognition of such eligibility. en-us Fri, 06 Oct 2006 00:00:00 +0530 Wed, 08 Aug 2012 16:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122118 Modvat credit on furnace oil used for captive generation of electricity was allowable where the electricity was consumed within the factory premises. The relevant provisions permitted credit on fuel used to generate electricity or steam for manufacture of final products or for any other purpose within the factory of production. Because the essential quarters for emergency technical staff were shown on the approved ground plan as part of the factory premises, electricity used for their electrification fell within the permitted in-factory use. The denial of credit was therefore not sustainable under the statutory language and the Tribunal's earlier recognition of such eligibility. Case-Laws Central Excise Fri, 06 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122118