https://www.taxtmi.com/caselaws?id=246451 The Cenvat Credit Rules treated inputs and capital goods separately and expressly excluded HSD, motor spirit, and, from 01.03.2003, LDO from the definition of input. That exclusion meant these fuels could not be treated as inputs for Cenvat credit purposes, even when used in electricity generation. Their actual use did not override the statutory exclusion, because items specifically taken out of the definition could not be brought back by manner of use. Accordingly, LDO and HSD were not eligible for Cenvat credit on merits. en-us Mon, 23 Apr 2012 00:00:00 +0530 Wed, 08 May 2013 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246451 The Cenvat Credit Rules treated inputs and capital goods separately and expressly excluded HSD, motor spirit, and, from 01.03.2003, LDO from the definition of input. That exclusion meant these fuels could not be treated as inputs for Cenvat credit purposes, even when used in electricity generation. Their actual use did not override the statutory exclusion, because items specifically taken out of the definition could not be brought back by manner of use. Accordingly, LDO and HSD were not eligible for Cenvat credit on merits. Case-Laws Central Excise Mon, 23 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246451