https://www.taxtmi.com/caselaws?id=251690 Furnace oil used to generate steam or electricity qualifies for CENVAT credit when the generated steam or electricity is consumed within the assessee's factory for manufacture of excisable goods. The inclusive meaning of "factory" is not confined to a single building or unit, so two units located in the same factory premises may be treated as part of the same factory for this purpose. Credit is denied only to the extent inputs are used in exempted goods; where both units manufacture dutiable goods and the steam or electricity is used in both units, proportionate credit remains admissible. en-us Thu, 19 Jun 2014 00:00:00 +0530 Fri, 09 Jan 2015 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251690 Furnace oil used to generate steam or electricity qualifies for CENVAT credit when the generated steam or electricity is consumed within the assessee's factory for manufacture of excisable goods. The inclusive meaning of "factory" is not confined to a single building or unit, so two units located in the same factory premises may be treated as part of the same factory for this purpose. Credit is denied only to the extent inputs are used in exempted goods; where both units manufacture dutiable goods and the steam or electricity is used in both units, proportionate credit remains admissible. Case-Laws Central Excise Thu, 19 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251690