https://www.taxtmi.com/caselaws?id=202106 CENVAT credit on furnace oil used to generate electricity through a job worker was held admissible where the electricity was used in the manufacturer's business, even though the oil was not received in the manufacturer's factory and no captive power plant existed. The Court applied the principle that inputs used for generation of electricity employed in manufacture can qualify for credit, and that direct receipt of the input in the assessee's factory is not indispensable when the statutory scheme permits movement to a job worker. The controversy was treated as governed by binding precedent, with no change in law or perversity in the Tribunal's reasoning. en-us Fri, 09 Oct 2009 00:00:00 +0530 Wed, 14 Jan 2026 14:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202106 CENVAT credit on furnace oil used to generate electricity through a job worker was held admissible where the electricity was used in the manufacturer's business, even though the oil was not received in the manufacturer's factory and no captive power plant existed. The Court applied the principle that inputs used for generation of electricity employed in manufacture can qualify for credit, and that direct receipt of the input in the assessee's factory is not indispensable when the statutory scheme permits movement to a job worker. The controversy was treated as governed by binding precedent, with no change in law or perversity in the Tribunal's reasoning. Case-Laws Central Excise Fri, 09 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202106