https://www.taxtmi.com/caselaws?id=780074 The HC affirmed the Single Judge, holding the petitioner is not entitled to ITC for electricity supplied to its township because such consumption is welfare-related and not in the course or furtherance of manufacturing or captive use; ITC is not available for externally supplied/wheeled-out power. The court also held the amendment expanding exempt supplies (Explanation 1(d) to Rule 43) is prospective from 05.07.2022, so ITC cannot be claimed for DCS supplies made on or before that date. The appeal is dismissed. en-us Tue, 14 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780074 The HC affirmed the Single Judge, holding the petitioner is not entitled to ITC for electricity supplied to its township because such consumption is welfare-related and not in the course or furtherance of manufacturing or captive use; ITC is not available for externally supplied/wheeled-out power. The court also held the amendment expanding exempt supplies (Explanation 1(d) to Rule 43) is prospective from 05.07.2022, so ITC cannot be claimed for DCS supplies made on or before that date. The appeal is dismissed. Case-Laws GST Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780074