https://www.taxtmi.com/caselaws?id=187346 Cenvat credit on inputs and capital goods used to generate electricity in a power project outside the factory was admissible where the electricity was consumed in the assessee's manufacturing operations. The settled test was whether the goods were used in relation to the production process and whether the generated power ultimately served the factory; mere generation outside the factory did not justify denial. Applying that principle, the credit could not be disallowed solely on the basis of location, and the assessee succeeded on the issue. en-us Mon, 11 Dec 2006 00:00:00 +0530 Wed, 19 Oct 2016 10:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187346 Cenvat credit on inputs and capital goods used to generate electricity in a power project outside the factory was admissible where the electricity was consumed in the assessee's manufacturing operations. The settled test was whether the goods were used in relation to the production process and whether the generated power ultimately served the factory; mere generation outside the factory did not justify denial. Applying that principle, the credit could not be disallowed solely on the basis of location, and the assessee succeeded on the issue. Case-Laws Central Excise Mon, 11 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187346