https://www.taxtmi.com/caselaws?id=219839 Exemption under Notification No. 67/95-CE was confined to inputs used in or in relation to manufacture, and the broader language in Rule 2(k) of the Cenvat Credit Rules, 2004 did not expand that scope. Electricity generated from Naphtha and used for road lighting, the administrative building and the canteen lacked the required nexus with manufacture, so the exemption was not available for that attributable quantity. The exemption remained available for the balance Naphtha used for manufacturing-related purposes within the factory. en-us Wed, 06 Jun 2012 00:00:00 +0530 Mon, 31 Dec 2012 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219839 Exemption under Notification No. 67/95-CE was confined to inputs used in or in relation to manufacture, and the broader language in Rule 2(k) of the Cenvat Credit Rules, 2004 did not expand that scope. Electricity generated from Naphtha and used for road lighting, the administrative building and the canteen lacked the required nexus with manufacture, so the exemption was not available for that attributable quantity. The exemption remained available for the balance Naphtha used for manufacturing-related purposes within the factory. Case-Laws Central Excise Wed, 06 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219839