https://www.taxtmi.com/caselaws?id=183811 Inputs used as fuel for generating steam within the factory fell outside Rule 57CC, because that provision excluded fuel inputs from the requirement to maintain separate accounts and from the consequential 8% payment on exempted goods. On the undisputed facts, RFO was used only as fuel for steam generation, so the Revenue's demand under Rule 57CC could not stand. Separately, duty-paid RFO used in boilers for generating steam was eligible for Modvat credit under Rule 57B(1)(iv), which specifically permitted credit on goods used for generation of steam within the factory, regardless of whether the steam supported dutiable or exempted production. The assessee succeeded on both issues. en-us Tue, 03 Feb 2009 00:00:00 +0530 Thu, 24 Aug 2017 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183811 Inputs used as fuel for generating steam within the factory fell outside Rule 57CC, because that provision excluded fuel inputs from the requirement to maintain separate accounts and from the consequential 8% payment on exempted goods. On the undisputed facts, RFO was used only as fuel for steam generation, so the Revenue's demand under Rule 57CC could not stand. Separately, duty-paid RFO used in boilers for generating steam was eligible for Modvat credit under Rule 57B(1)(iv), which specifically permitted credit on goods used for generation of steam within the factory, regardless of whether the steam supported dutiable or exempted production. The assessee succeeded on both issues. Case-Laws Central Excise Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183811