https://www.taxtmi.com/caselaws?id=215844 Services used for erection, installation, commissioning, repair, maintenance and insurance of windmills qualified as input services for Cenvat credit where the windmills functioned as captive power plants for the manufacturer. The fact that the windmills were located away from the factory and that electricity was routed through the State Electricity Board grid under a wheeling arrangement did not break the nexus with manufacture. Because the electricity generated was used to run the factories, the services had a direct connection with the business of manufacturing final products. Credit could not be denied merely because power was not supplied directly to the factory premises. en-us Wed, 12 Oct 2011 00:00:00 +0530 Tue, 21 Aug 2012 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215844 Services used for erection, installation, commissioning, repair, maintenance and insurance of windmills qualified as input services for Cenvat credit where the windmills functioned as captive power plants for the manufacturer. The fact that the windmills were located away from the factory and that electricity was routed through the State Electricity Board grid under a wheeling arrangement did not break the nexus with manufacture. Because the electricity generated was used to run the factories, the services had a direct connection with the business of manufacturing final products. Credit could not be denied merely because power was not supplied directly to the factory premises. Case-Laws Central Excise Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215844