https://www.taxtmi.com/caselaws?id=786036 CENVAT credit on fuel used to generate electricity was admissible only to the extent the electricity was actually consumed within the factory for manufacture; where power was injected into the State Electricity Board grid and received back under a wheeling arrangement, that portion was treated as electricity wheeled out or transferred and credit on the corresponding fuel was denied. The dispute was interpretational and the department was aware of the captive power arrangement, so suppression, fraud, wilful misstatement or collusion were not established. As a result, the extended period of limitation and penalties were not sustainable, while the credit denial on electricity transferred to the grid was upheld. en-us Tue, 03 Feb 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786036 CENVAT credit on fuel used to generate electricity was admissible only to the extent the electricity was actually consumed within the factory for manufacture; where power was injected into the State Electricity Board grid and received back under a wheeling arrangement, that portion was treated as electricity wheeled out or transferred and credit on the corresponding fuel was denied. The dispute was interpretational and the department was aware of the captive power arrangement, so suppression, fraud, wilful misstatement or collusion were not established. As a result, the extended period of limitation and penalties were not sustainable, while the credit denial on electricity transferred to the grid was upheld. Case-Laws Central Excise Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786036