https://www.taxtmi.com/caselaws?id=425621 Exemption or credit linked to fuel used in a captive power plant is confined to electricity captively consumed within the factory for manufacture and allied in-house purposes. Electricity wheeled out of the factory or used for non-manufacturing purposes does not qualify for the benefit. On that basis, the demand required fresh examination to separate admissible from inadmissible use and to re-quantify the liability. The matter was therefore remanded to the original authority for reconsideration and fresh quantification of the eligible and ineligible portion. en-us Mon, 25 Jul 2022 00:00:00 +0530 Wed, 27 Jul 2022 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425621 Exemption or credit linked to fuel used in a captive power plant is confined to electricity captively consumed within the factory for manufacture and allied in-house purposes. Electricity wheeled out of the factory or used for non-manufacturing purposes does not qualify for the benefit. On that basis, the demand required fresh examination to separate admissible from inadmissible use and to re-quantify the liability. The matter was therefore remanded to the original authority for reconsideration and fresh quantification of the eligible and ineligible portion. Case-Laws Central Excise Mon, 25 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425621