https://www.taxtmi.com/caselaws?id=371581 Input tax credit was admissible on tax paid for raw materials used to generate electricity where the power was captively consumed as an integral step in manufacturing taxable goods. The Kerala HC read Section 11(5) of the Kerala VAT Act, 2003 as barring credit only when inputs are used in the manufacture of exempted goods, not where electricity is produced for in-house use in the taxable manufacturing process. Since electricity was excluded from the Act's definition of goods, credit was confined to the proportion attributable to manufacturing use, with the portion used for factory illumination excluded and the claim subject to proof of tax payment and supporting documents. en-us Thu, 30 Aug 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371581 Input tax credit was admissible on tax paid for raw materials used to generate electricity where the power was captively consumed as an integral step in manufacturing taxable goods. The Kerala HC read Section 11(5) of the Kerala VAT Act, 2003 as barring credit only when inputs are used in the manufacture of exempted goods, not where electricity is produced for in-house use in the taxable manufacturing process. Since electricity was excluded from the Act's definition of goods, credit was confined to the proportion attributable to manufacturing use, with the portion used for factory illumination excluded and the claim subject to proof of tax payment and supporting documents. Case-Laws VAT and Sales Tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371581