https://www.taxtmi.com/caselaws?id=1155 An amount described as equal to duty on raw materials used for generating electricity was treated as duty for Cenvat purposes, because the distinction from duty itself was considered artificial where the department had already treated it as duty foregone. Inputs used to generate electricity consumed in manufacturing final products were held to qualify as inputs, and credit could not be denied merely because the assessee did not directly receive the raw materials. The Tribunal accepted the functional integration of captive power generation with manufacture and allowed Cenvat credit on the inputs used for such power generation. en-us Wed, 11 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1155 An amount described as equal to duty on raw materials used for generating electricity was treated as duty for Cenvat purposes, because the distinction from duty itself was considered artificial where the department had already treated it as duty foregone. Inputs used to generate electricity consumed in manufacturing final products were held to qualify as inputs, and credit could not be denied merely because the assessee did not directly receive the raw materials. The Tribunal accepted the functional integration of captive power generation with manufacture and allowed Cenvat credit on the inputs used for such power generation. Case-Laws Central Excise Wed, 11 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1155