https://www.taxtmi.com/caselaws?id=782079 HC held that CENVAT credit is admissible on services used for operation, maintenance, erection, commissioning, and installation of a captive windmill plant, even though the windmill is located away from the factory. Relying on its decision in a connected matter, HC interpreted Rule 2(l) of the CENVAT Credit Rules broadly, emphasizing the absence of the words "within the factory of production" in the definition of "input service." As long as the services are received by the manufacturer and the electricity generated is used in or in relation to manufacture of dutiable goods, credit cannot be denied. The appeal of the assessee was allowed and the Revenue's stand rejected. en-us Thu, 13 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782079 HC held that CENVAT credit is admissible on services used for operation, maintenance, erection, commissioning, and installation of a captive windmill plant, even though the windmill is located away from the factory. Relying on its decision in a connected matter, HC interpreted Rule 2(l) of the CENVAT Credit Rules broadly, emphasizing the absence of the words "within the factory of production" in the definition of "input service." As long as the services are received by the manufacturer and the electricity generated is used in or in relation to manufacture of dutiable goods, credit cannot be denied. The appeal of the assessee was allowed and the Revenue's stand rejected. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782079