https://www.taxtmi.com/caselaws?id=793513 CENVAT credit on furnace oil used to generate electricity remained admissible where the electricity was consumed partly in manufacturing and partly for factory office and canteen purposes, because the amended definition of "input" under Rule 2(k) of the CENVAT Credit Rules, 2004, after 01.04.2011, covers goods used for generation of electricity for captive use. The Tribunal treated electricity generated and used in connection with manufacturing activity within the factory as sufficient to retain input status for the furnace oil. On that basis, the denial of credit and the consequential demand for reversal with interest were held unsustainable and set aside. en-us Wed, 10 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793513 CENVAT credit on furnace oil used to generate electricity remained admissible where the electricity was consumed partly in manufacturing and partly for factory office and canteen purposes, because the amended definition of "input" under Rule 2(k) of the CENVAT Credit Rules, 2004, after 01.04.2011, covers goods used for generation of electricity for captive use. The Tribunal treated electricity generated and used in connection with manufacturing activity within the factory as sufficient to retain input status for the furnace oil. On that basis, the denial of credit and the consequential demand for reversal with interest were held unsustainable and set aside. Case-Laws Central Excise Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793513