https://www.taxtmi.com/caselaws?id=243682 The High Court set aside the CESTAT's decision and remanded the case for fresh consideration, aligning with the Supreme Court's ruling in Maruti Suzuki. The Court emphasized that Cenvat credit for furnace oil used in generating electricity supplied to other units is not admissible unless the electricity is used within the factory of production. The Tribunal was directed to reassess the eligibility of such credit, taking into account the specific facts of the case and the requirement that inputs must be utilized within the factory to qualify for credit. en-us Mon, 12 Sep 2011 00:00:00 +0530 Fri, 07 Feb 2014 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243682 The High Court set aside the CESTAT's decision and remanded the case for fresh consideration, aligning with the Supreme Court's ruling in Maruti Suzuki. The Court emphasized that Cenvat credit for furnace oil used in generating electricity supplied to other units is not admissible unless the electricity is used within the factory of production. The Tribunal was directed to reassess the eligibility of such credit, taking into account the specific facts of the case and the requirement that inputs must be utilized within the factory to qualify for credit. Case-Laws Central Excise Mon, 12 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243682