https://www.taxtmi.com/caselaws?id=172809 The Appellate Tribunal CESTAT CHENNAI allowed the appeal of M/s. The Madras Aluminium Co. Ltd. (MALCO) regarding inadmissible credit taken on inputs used for electricity generation within the factory. The Tribunal emphasized that if inputs are utilized within the factory for any purpose, including electricity or steam generation, credit must be granted. The decision underscores the significance of input usage location and purpose in determining credit eligibility, aligning with precedents like the Gujarat Narmada Fertilizers Co. Ltd. case. This ruling provides clarity on credit claims related to electricity generation from steam within the factory under Rule 2(g) of the Cenvat Credit Rules, 2002. 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 The Appellate Tribunal CESTAT CHENNAI allowed the appeal of M/s. The Madras Aluminium Co. Ltd. (MALCO) regarding inadmissible credit taken on inputs used for electricity generation within the factory. The Tribunal emphasized that if inputs are utilized within the factory for any purpose, including electricity or steam generation, credit must be granted. The decision underscores the significance of input usage location and purpose in determining credit eligibility, aligning with precedents like the Gujarat Narmada Fertilizers Co. Ltd. case. This ruling provides clarity on credit claims related to electricity generation from steam within the factory under Rule 2(g) of the Cenvat Credit Rules, 2002. Case-Laws Central Excise Wed, 24 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172809