https://www.taxtmi.com/caselaws?id=123900 Fuel used to generate electricity qualifies for Cenvat credit to the extent the electricity is consumed within the factory premises in or in relation to production; credit is denied only for the portion attributable to electricity taken outside the factory. Electricity consumed inside the factory, including use connected with loading the appellant's own product and not reimbursed by occupants, is treated as eligible factory use under the input rule. The clarification therefore confines denial of credit to fuel relatable to electricity leaving the factory while preserving credit for in-factory production-related consumption. en-us Tue, 04 Mar 2008 00:00:00 +0530 Mon, 11 Sep 2017 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123900 Fuel used to generate electricity qualifies for Cenvat credit to the extent the electricity is consumed within the factory premises in or in relation to production; credit is denied only for the portion attributable to electricity taken outside the factory. Electricity consumed inside the factory, including use connected with loading the appellant's own product and not reimbursed by occupants, is treated as eligible factory use under the input rule. The clarification therefore confines denial of credit to fuel relatable to electricity leaving the factory while preserving credit for in-factory production-related consumption. Case-Laws Central Excise Tue, 04 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123900