https://www.taxtmi.com/caselaws?id=3271 Cenvat credit on fuel used to generate electricity or steam is available only where the resulting energy has a nexus with manufacture of final products or an activity connected with or related to such manufacture. Electricity supplied for residential complexes or other non-manufacturing uses within the factory premises does not meet that test, so the cited exceptions for fuel records were inapplicable. On that basis, no apparent mistake or patent error was shown in the Tribunal's earlier order, and rectification was not warranted. en-us Mon, 08 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3271 Cenvat credit on fuel used to generate electricity or steam is available only where the resulting energy has a nexus with manufacture of final products or an activity connected with or related to such manufacture. Electricity supplied for residential complexes or other non-manufacturing uses within the factory premises does not meet that test, so the cited exceptions for fuel records were inapplicable. On that basis, no apparent mistake or patent error was shown in the Tribunal's earlier order, and rectification was not warranted. Case-Laws Central Excise Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3271