https://www.taxtmi.com/caselaws?id=172326 Cenvat credit on fuel used to generate electricity was treated as admissible where the fuel was used in the factory in which the electricity was generated and the credit was taken there. The Tribunal held that subsequent wheeling of surplus electricity to other units of the same manufacturer or to a subsidiary did not, by itself, justify denial of credit. Applying the special dispensation for fuel in electricity generation, it accepted that downstream use of the electricity did not affect eligibility once the input-use requirement was satisfied. The demand and penalty were therefore set aside. en-us Wed, 21 Nov 2007 00:00:00 +0530 Wed, 19 Aug 2015 12:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172326 Cenvat credit on fuel used to generate electricity was treated as admissible where the fuel was used in the factory in which the electricity was generated and the credit was taken there. The Tribunal held that subsequent wheeling of surplus electricity to other units of the same manufacturer or to a subsidiary did not, by itself, justify denial of credit. Applying the special dispensation for fuel in electricity generation, it accepted that downstream use of the electricity did not affect eligibility once the input-use requirement was satisfied. The demand and penalty were therefore set aside. Case-Laws Central Excise Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172326