https://www.taxtmi.com/caselaws?id=34348 Naphtha used to generate electricity qualified as CENVAT "input" only when the electricity was used in or in relation to manufacture within the factory. The Supreme Court read Rule 2(g) of the CENVAT Credit Rules, 2002, and Rule 2(k) of the 2004 Rules as requiring a real nexus with manufacture, so the inclusive part could not operate independently. Credit was therefore admissible only for electricity captively consumed in the factory, and not for electricity wheeled out or sold to third parties; Rule 6 also supported denial to that extent. en-us Mon, 17 Aug 2009 00:00:00 +0530 Wed, 19 Nov 2025 17:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34348 Naphtha used to generate electricity qualified as CENVAT "input" only when the electricity was used in or in relation to manufacture within the factory. The Supreme Court read Rule 2(g) of the CENVAT Credit Rules, 2002, and Rule 2(k) of the 2004 Rules as requiring a real nexus with manufacture, so the inclusive part could not operate independently. Credit was therefore admissible only for electricity captively consumed in the factory, and not for electricity wheeled out or sold to third parties; Rule 6 also supported denial to that extent. Case-Laws Central Excise Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34348