https://www.taxtmi.com/caselaws?id=3550 The Tribunal ruled in favor of the assessee, allowing Cenvat credit for inputs used in the production of steam, power in a power plant, and water purification. The Tribunal emphasized the importance of water purification in generating steam and manufacturing sugar and molasses, citing established case law supporting the eligibility of such credits. It was clarified that even during off-seasons, the electricity generated was integral to plant maintenance and other manufacturing processes. The impugned order denying Cenvat credit was set aside, and the appeal was allowed with any necessary consequential relief. en-us Mon, 17 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3550 The Tribunal ruled in favor of the assessee, allowing Cenvat credit for inputs used in the production of steam, power in a power plant, and water purification. The Tribunal emphasized the importance of water purification in generating steam and manufacturing sugar and molasses, citing established case law supporting the eligibility of such credits. It was clarified that even during off-seasons, the electricity generated was integral to plant maintenance and other manufacturing processes. The impugned order denying Cenvat credit was set aside, and the appeal was allowed with any necessary consequential relief. Case-Laws Central Excise Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3550