https://www.taxtmi.com/caselaws?id=122475 The Tribunal held that naphtha used as fuel for electricity generation qualifies as an 'input' under the Cenvat Credit Rules, allowing full credit without the need to prove its use in final product manufacture. The credit on naphtha used for electricity wheeled out to sister concerns was also permitted. Penalties on the appellants were overturned, and the appeals were allowed. The majority decision supported full credit entitlement for naphtha used as fuel, setting aside the lower authorities' orders and providing consequential relief to the appellant. en-us Wed, 05 Apr 2006 00:00:00 +0530 Tue, 14 Aug 2012 10:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122475 The Tribunal held that naphtha used as fuel for electricity generation qualifies as an 'input' under the Cenvat Credit Rules, allowing full credit without the need to prove its use in final product manufacture. The credit on naphtha used for electricity wheeled out to sister concerns was also permitted. Penalties on the appellants were overturned, and the appeals were allowed. The majority decision supported full credit entitlement for naphtha used as fuel, setting aside the lower authorities' orders and providing consequential relief to the appellant. Case-Laws Central Excise Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122475