https://www.taxtmi.com/caselaws?id=343214 Pitch Creosote Mixture cleared within the factory to a captive power plant for generation of electricity used in manufacture falls within the definition of input under Rule 2(g) of the Cenvat Credit Rules, 2002 when it is used as fuel for captive electricity generation. The separate legal identity of the power plant is irrelevant where the use remains within the factory premises and supports manufacture of final products. On that basis, clearance of the mixture for such captive use is not liable to Central Excise duty, and the related duty and penalty were set aside. en-us Thu, 18 May 2017 00:00:00 +0530 Tue, 30 May 2017 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343214 Pitch Creosote Mixture cleared within the factory to a captive power plant for generation of electricity used in manufacture falls within the definition of input under Rule 2(g) of the Cenvat Credit Rules, 2002 when it is used as fuel for captive electricity generation. The separate legal identity of the power plant is irrelevant where the use remains within the factory premises and supports manufacture of final products. On that basis, clearance of the mixture for such captive use is not liable to Central Excise duty, and the related duty and penalty were set aside. Case-Laws Central Excise Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343214