https://www.taxtmi.com/caselaws?id=47528 Under the applicable Cenvat scheme, duty-paid LSHS used as fuel or feed to generate steam within the factory qualified for credit because the rules expressly carved out fuel use from the input-credit restriction. The steam was consumed in manufacture of fertilizers, chemicals and electricity, bringing the input within the intended credit framework. A mistaken reference to Rule 57B did not vitiate the relief, since entitlement followed from the correct fuel exception in the operative rules. The text therefore records that credit on such fuel use could not be denied merely on account of an incorrect statutory citation in the order. en-us Thu, 25 Aug 2005 00:00:00 +0530 Thu, 29 Jul 2010 12:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47528 Under the applicable Cenvat scheme, duty-paid LSHS used as fuel or feed to generate steam within the factory qualified for credit because the rules expressly carved out fuel use from the input-credit restriction. The steam was consumed in manufacture of fertilizers, chemicals and electricity, bringing the input within the intended credit framework. A mistaken reference to Rule 57B did not vitiate the relief, since entitlement followed from the correct fuel exception in the operative rules. The text therefore records that credit on such fuel use could not be denied merely on account of an incorrect statutory citation in the order. Case-Laws Central Excise Thu, 25 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47528