https://www.taxtmi.com/forum/issue?id=120285 ITC on fuel for captive power generation is available when the electricity produced is consumed in manufacturing taxable goods, subject to satisfying ITC eligibility conditions and reversal/apportionment rules. Disposal of recoverable out throws (plastic) from waste paper to certified end users without consideration does not, by itself, trigger ITC reversal where such disposals arise in the course of manufacture and do not amount to exempt supplies; statutory exclusions and procedural conditions must be observed. en-us Thu, 24 Jul 2025 09:14:28 +0530 Mon, 04 Aug 2025 10:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120285 ITC on fuel for captive power generation is available when the electricity produced is consumed in manufacturing taxable goods, subject to satisfying ITC eligibility conditions and reversal/apportionment rules. Disposal of recoverable out throws (plastic) from waste paper to certified end users without consideration does not, by itself, trigger ITC reversal where such disposals arise in the course of manufacture and do not amount to exempt supplies; statutory exclusions and procedural conditions must be observed. Discussion-Forum GST Thu, 24 Jul 2025 09:14:28 +0530 https://www.taxtmi.com/forum/issue?id=120285