https://www.taxtmi.com/caselaws?id=234353 Cenvat credit on furnace oil used to generate electricity was admissible only to the extent the electricity was consumed within the factory for manufacture or other permitted use. Because the plastic division was separately registered under the Central Excise regime as a distinct place of business, it could not be treated as part of the same factory merely because it lay within a common compound wall. The statutory definition of factory did not displace the legal effect of that separate registration on the facts. Credit was therefore not admissible for the quantity of electricity supplied to the separately registered division, and the refund or re-credit claim failed. en-us Wed, 11 Apr 2012 00:00:00 +0530 Sat, 08 Jun 2013 11:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234353 Cenvat credit on furnace oil used to generate electricity was admissible only to the extent the electricity was consumed within the factory for manufacture or other permitted use. Because the plastic division was separately registered under the Central Excise regime as a distinct place of business, it could not be treated as part of the same factory merely because it lay within a common compound wall. The statutory definition of factory did not displace the legal effect of that separate registration on the facts. Credit was therefore not admissible for the quantity of electricity supplied to the separately registered division, and the refund or re-credit claim failed. Case-Laws Central Excise Wed, 11 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234353