https://www.taxtmi.com/caselaws?id=237505 Modvat/Cenvat credit was admissible on furnace oil and other eligible inputs used in a common generator to produce electricity supplied to another unit of the same manufacturer. Rule 57AA treats as inputs goods used as fuel or for generating electricity used for manufacture of final products or for any other purpose within the factory of production, and the provision was read as not restricting credit merely because the electricity was consumed by a separate unit within the same manufacturing establishment. The interpretation also aligned with the statutory notion of a factory as the premises where manufacturing is carried on. No statutory prohibition barred credit on this basis, so the departmental challenge failed. en-us Mon, 29 Jul 2013 00:00:00 +0530 Fri, 05 Sep 2014 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237505 Modvat/Cenvat credit was admissible on furnace oil and other eligible inputs used in a common generator to produce electricity supplied to another unit of the same manufacturer. Rule 57AA treats as inputs goods used as fuel or for generating electricity used for manufacture of final products or for any other purpose within the factory of production, and the provision was read as not restricting credit merely because the electricity was consumed by a separate unit within the same manufacturing establishment. The interpretation also aligned with the statutory notion of a factory as the premises where manufacturing is carried on. No statutory prohibition barred credit on this basis, so the departmental challenge failed. Case-Laws Central Excise Mon, 29 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237505