https://www.taxtmi.com/caselaws?id=781971 HC held that services relating to installation, erection, management, maintenance, and repair of captive windmill plants qualify as "input service" under Rule 2(l) of the Cenvat Credit Rules. The Court rejected the Revenue's contention that input services must be received within the factory premises or that electricity is a non-excisable product, noting there is no such limitation in the Rules. Since the electricity generated by the windmills was effectively used in the manufacture of dutiable goods through adjustment with the state electricity board, CENVAT credit was admissible. Questions of law were answered in favour of the assessee and the appeal was allowed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 21 Nov 2025 10:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781971 HC held that services relating to installation, erection, management, maintenance, and repair of captive windmill plants qualify as "input service" under Rule 2(l) of the Cenvat Credit Rules. The Court rejected the Revenue's contention that input services must be received within the factory premises or that electricity is a non-excisable product, noting there is no such limitation in the Rules. Since the electricity generated by the windmills was effectively used in the manufacture of dutiable goods through adjustment with the state electricity board, CENVAT credit was admissible. Questions of law were answered in favour of the assessee and the appeal was allowed. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781971