https://www.taxtmi.com/caselaws?id=48104 Input duty credit on furnace oil used to generate electricity supplied to staff residential complexes within factory premises is not admissible under Rule 57B(iv) of the Central Excise Rules, 1944. Credit is available only where electricity generated from duty-paid inputs is used for manufacture of final products or for another purpose having a sufficient nexus with, or connection to, such manufacture. Mere location of the residential complexes inside the factory precincts does not create that nexus. Electricity supplied to staff residences is an activity unconnected with manufacture of excisable goods and falls outside the rule. 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 Input duty credit on furnace oil used to generate electricity supplied to staff residential complexes within factory premises is not admissible under Rule 57B(iv) of the Central Excise Rules, 1944. Credit is available only where electricity generated from duty-paid inputs is used for manufacture of final products or for another purpose having a sufficient nexus with, or connection to, such manufacture. Mere location of the residential complexes inside the factory precincts does not create that nexus. Electricity supplied to staff residences is an activity unconnected with manufacture of excisable goods and falls outside the rule. Case-Laws Central Excise Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48104