https://www.taxtmi.com/caselaws?id=243681 Modvat credit on inputs used to generate electricity is available only to the extent the electricity is consumed within the factory for manufacture or other eligible purposes; electricity cleared outside the factory is not creditable pro tanto, and the electricity-credit issue was therefore decided against the assessee with remand for fresh consideration. Separate manufacture and clearance of DM Water and DAS Water without a Rule 173B declaration was treated as a procedural lapse on the facts found, with no revenue loss, so that finding was left undisturbed in favour of the assessee. en-us Mon, 12 Sep 2011 00:00:00 +0530 Fri, 07 Feb 2014 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243681 Modvat credit on inputs used to generate electricity is available only to the extent the electricity is consumed within the factory for manufacture or other eligible purposes; electricity cleared outside the factory is not creditable pro tanto, and the electricity-credit issue was therefore decided against the assessee with remand for fresh consideration. Separate manufacture and clearance of DM Water and DAS Water without a Rule 173B declaration was treated as a procedural lapse on the facts found, with no revenue loss, so that finding was left undisturbed in favour of the assessee. Case-Laws Central Excise Mon, 12 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243681