https://www.taxtmi.com/caselaws?id=1589 LSHS used as fuel to generate electricity captively consumed in manufacturing cement and caustic soda was treated as an eligible input for Modvat credit under Rule 57A. Explanation clause (c), inserted by Notification No. 4/94, covered inputs used as fuel, and the expression "used in or in relation to the manufacture of final products" was read broadly to include processes integrally connected with manufacture and intermediate stages necessary for production. Because uninterrupted captive electricity was essential to manufacture, credit was available; however, it was not admissible to the extent the electricity was diverted to non-manufacturing uses such as residential colonies and schools. en-us Tue, 24 Jul 2007 00:00:00 +0530 Mon, 15 Sep 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1589 LSHS used as fuel to generate electricity captively consumed in manufacturing cement and caustic soda was treated as an eligible input for Modvat credit under Rule 57A. Explanation clause (c), inserted by Notification No. 4/94, covered inputs used as fuel, and the expression "used in or in relation to the manufacture of final products" was read broadly to include processes integrally connected with manufacture and intermediate stages necessary for production. Because uninterrupted captive electricity was essential to manufacture, credit was available; however, it was not admissible to the extent the electricity was diverted to non-manufacturing uses such as residential colonies and schools. Case-Laws Central Excise Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1589