https://www.taxtmi.com/caselaws?id=267130 High speed diesel oil used within the factory as fuel for generating electricity qualified as an input under Rule 57A of the Central Excise Rules, 1944 because the explanation expressly covered inputs used as fuel and inputs used for generation of electricity within the factory of production. The exclusion clause did not extend to diesel used for this purpose. Since the electricity generated was used in the manufacture of final products, the statutory condition for Modvat credit was satisfied, and credit could not be denied merely because the fuel was not directly consumed in the final manufacturing process. en-us Tue, 27 Oct 2015 00:00:00 +0530 Wed, 04 May 2016 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267130 High speed diesel oil used within the factory as fuel for generating electricity qualified as an input under Rule 57A of the Central Excise Rules, 1944 because the explanation expressly covered inputs used as fuel and inputs used for generation of electricity within the factory of production. The exclusion clause did not extend to diesel used for this purpose. Since the electricity generated was used in the manufacture of final products, the statutory condition for Modvat credit was satisfied, and credit could not be denied merely because the fuel was not directly consumed in the final manufacturing process. Case-Laws Central Excise Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267130