https://www.taxtmi.com/caselaws?id=122522 Cenvat credit was admissible on furnace oil sent directly to a job worker for generation of electricity used in the manufacture of the final product. The rule permitted inputs to be sent out for processing or any other purpose and did not require prior receipt in the principal manufacturer's factory, provided the stipulated conditions were met. Credit could not be denied merely because the electricity generated was non-excisable. The job-work arrangement and use of fuel in relation to manufacture brought the input within the Cenvat scheme, so the credit denial and demand were unsustainable. en-us Wed, 31 Jan 2007 00:00:00 +0530 Tue, 06 Feb 2024 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122522 Cenvat credit was admissible on furnace oil sent directly to a job worker for generation of electricity used in the manufacture of the final product. The rule permitted inputs to be sent out for processing or any other purpose and did not require prior receipt in the principal manufacturer's factory, provided the stipulated conditions were met. Credit could not be denied merely because the electricity generated was non-excisable. The job-work arrangement and use of fuel in relation to manufacture brought the input within the Cenvat scheme, so the credit denial and demand were unsustainable. Case-Laws Central Excise Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122522