https://www.taxtmi.com/caselaws?id=33965 A 100% export oriented unit was entitled to Cenvat credit on High Speed Diesel Oil used for manufacturing operations and for generating electricity for captive consumption. The analysis treated supplies to EOUs as deemed exports under the relevant notifications and noted that those notifications specifically covered EOUs and fuel. Because the Revenue did not effectively dislodge the findings based on that notification scheme, it could not deny credit merely by characterising HSD as an inadmissible input under the Cenvat Credit Rules. The credit was therefore available to the assessee and the Revenue's challenge failed. en-us Thu, 27 Nov 2008 00:00:00 +0530 Tue, 30 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33965 A 100% export oriented unit was entitled to Cenvat credit on High Speed Diesel Oil used for manufacturing operations and for generating electricity for captive consumption. The analysis treated supplies to EOUs as deemed exports under the relevant notifications and noted that those notifications specifically covered EOUs and fuel. Because the Revenue did not effectively dislodge the findings based on that notification scheme, it could not deny credit merely by characterising HSD as an inadmissible input under the Cenvat Credit Rules. The credit was therefore available to the assessee and the Revenue's challenge failed. Case-Laws Central Excise Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33965