https://www.taxtmi.com/caselaws?id=51420 R.C.O./LSHS captively consumed to generate electricity used in a refinery qualifies for excise exemption where the electricity forms an intermediate stage in manufacture. Indirect use through an intermediate product satisfies the statutory requirement of use in manufacture when that intermediate product is itself used in producing the final product. A binding departmental circular was applied on this basis, so exemption was available only to the extent the resulting electricity was consumed in the refinery and not where it was diverted for other use. en-us Wed, 11 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 16:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51420 R.C.O./LSHS captively consumed to generate electricity used in a refinery qualifies for excise exemption where the electricity forms an intermediate stage in manufacture. Indirect use through an intermediate product satisfies the statutory requirement of use in manufacture when that intermediate product is itself used in producing the final product. A binding departmental circular was applied on this basis, so exemption was available only to the extent the resulting electricity was consumed in the refinery and not where it was diverted for other use. Case-Laws Central Excise Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51420