https://www.taxtmi.com/forum/issue?id=3842 Cenvat credit is available on diesel generator sets that qualify as capital goods and are used to supply electricity for manufacturing or captive consumption. Generating sets are treated as capital goods under judicial interpretation even if not directly used in production, provided they are used in the manufacturer's factory. Regulatory rules permit credit for generators supplying electricity for captive consumption outside the factory, and credit may be availed in a phased manner after installation subject to compliance with procedural requirements. en-us Wed, 22 Feb 2012 16:44:52 +0530 Thu, 23 Jan 2025 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3842 Cenvat credit is available on diesel generator sets that qualify as capital goods and are used to supply electricity for manufacturing or captive consumption. Generating sets are treated as capital goods under judicial interpretation even if not directly used in production, provided they are used in the manufacturer's factory. Regulatory rules permit credit for generators supplying electricity for captive consumption outside the factory, and credit may be availed in a phased manner after installation subject to compliance with procedural requirements. Discussion-Forum Central Excise Wed, 22 Feb 2012 16:44:52 +0530 https://www.taxtmi.com/forum/issue?id=3842