https://www.taxtmi.com/caselaws?id=48104 The Court held that the appellant was not entitled to the credit of duty paid on inputs used for electricity generation supplied to residential complexes within the licensed premises. The Court emphasized that such credit is permissible only when the electricity is used for purposes connected with or related to the manufacturing of final products. Supplying electricity to residential complexes within the factory premises, despite approval by Central Excise Authorities, did not establish a nexus with manufacturing activities. Therefore, the Court upheld the Tribunal's decision, ruling in favor of the revenue. en-us Fri, 06 Jul 2007 00:00:00 +0530 Wed, 01 Nov 2017 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48104 The Court held that the appellant was not entitled to the credit of duty paid on inputs used for electricity generation supplied to residential complexes within the licensed premises. The Court emphasized that such credit is permissible only when the electricity is used for purposes connected with or related to the manufacturing of final products. Supplying electricity to residential complexes within the factory premises, despite approval by Central Excise Authorities, did not establish a nexus with manufacturing activities. Therefore, the Court upheld the Tribunal's decision, ruling in favor of the revenue. Case-Laws Central Excise Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48104