https://www.taxtmi.com/caselaws?id=184303 Rule 57C, as amended from 18.05.1995, permitted Modvat credit on inputs used to generate steam within the factory, and the phrase "for any other purpose" was read broadly to cover steam used in production connected with exempted or nil-rated goods as well as dutiable products. On that construction, common use of furnace oil for steam generation did not bar credit for the post-amendment period, and the assessee was not required to reverse the credit taken on furnace oil after 18.05.1995. en-us Mon, 09 Dec 2002 00:00:00 +0530 Tue, 05 Jul 2016 11:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184303 Rule 57C, as amended from 18.05.1995, permitted Modvat credit on inputs used to generate steam within the factory, and the phrase "for any other purpose" was read broadly to cover steam used in production connected with exempted or nil-rated goods as well as dutiable products. On that construction, common use of furnace oil for steam generation did not bar credit for the post-amendment period, and the assessee was not required to reverse the credit taken on furnace oil after 18.05.1995. Case-Laws Central Excise Mon, 09 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184303