https://www.taxtmi.com/caselaws?id=172809 Cenvat credit was held admissible on inputs used within the factory for generating steam and electricity, because Rule 2(g) of the Cenvat Credit Rules, 2002 covers goods used in or in relation to manufacture, including fuel for such generation. The later supply of the electricity to the electricity board grid outside the factory did not by itself defeat credit entitlement. On that basis, denial of credit was unsustainable, and the related duty demand and interest could not be maintained. en-us Wed, 24 May 2006 00:00:00 +0530 Tue, 01 Sep 2015 13:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172809 Cenvat credit was held admissible on inputs used within the factory for generating steam and electricity, because Rule 2(g) of the Cenvat Credit Rules, 2002 covers goods used in or in relation to manufacture, including fuel for such generation. The later supply of the electricity to the electricity board grid outside the factory did not by itself defeat credit entitlement. On that basis, denial of credit was unsustainable, and the related duty demand and interest could not be maintained. Case-Laws Central Excise Wed, 24 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172809