https://www.taxtmi.com/caselaws?id=433293 Writ petitions challenging denial of input tax credit were held maintainable despite an alternate statutory appeal because the dispute raised a pure question of statutory interpretation on undisputed facts. On the merits, fuel such as furnace oil used to generate electricity or heat for captive consumption in manufacturing was treated as an integral industrial input under the Tamil Nadu Value Added Tax Act, 2006. Credit could not be denied merely because the fuel did not form part of the final product; the denial provision applied only where the statutory conditions were actually met, including turnover involving exempt goods. The reversal orders were set aside to that extent. en-us Fri, 23 Dec 2022 00:00:00 +0530 Tue, 05 Sep 2023 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433293 Writ petitions challenging denial of input tax credit were held maintainable despite an alternate statutory appeal because the dispute raised a pure question of statutory interpretation on undisputed facts. On the merits, fuel such as furnace oil used to generate electricity or heat for captive consumption in manufacturing was treated as an integral industrial input under the Tamil Nadu Value Added Tax Act, 2006. Credit could not be denied merely because the fuel did not form part of the final product; the denial provision applied only where the statutory conditions were actually met, including turnover involving exempt goods. The reversal orders were set aside to that extent. Case-Laws VAT and Sales Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433293