https://www.taxtmi.com/caselaws?id=212993 Input credit on electricity generation was available only where the electricity had a direct nexus with manufacture or an activity connected with manufacture. Consumption in a residential colony, guesthouse, schools and hospitals within factory did not satisfy that nexus, so proportionate credit reversal was sustained. Although the credit demand survived, the circumstances were held insufficient to justify penal action, and the penalty was set aside. en-us Thu, 23 Jun 2011 00:00:00 +0530 Sat, 02 Jun 2012 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212993 Input credit on electricity generation was available only where the electricity had a direct nexus with manufacture or an activity connected with manufacture. Consumption in a residential colony, guesthouse, schools and hospitals within factory did not satisfy that nexus, so proportionate credit reversal was sustained. Although the credit demand survived, the circumstances were held insufficient to justify penal action, and the penalty was set aside. Case-Laws Central Excise Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212993