https://www.taxtmi.com/caselaws?id=794200 MODVAT/CENVAT credit on LSHS used to generate electricity was admissible only to the extent the electricity was consumed in a captive manufacturing arrangement. Credit could be retained for electricity wheeled to sister units of the same assessee for manufacture, but was not admissible for the portion used to light the housing colony, as that use was outside the manufacturing chain. The extended period of limitation was also held invocable because the diversion to non-admissible use came to light only on inspection and the Court found suppression of facts with intent to evade duty for that portion. en-us Thu, 18 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794200 MODVAT/CENVAT credit on LSHS used to generate electricity was admissible only to the extent the electricity was consumed in a captive manufacturing arrangement. Credit could be retained for electricity wheeled to sister units of the same assessee for manufacture, but was not admissible for the portion used to light the housing colony, as that use was outside the manufacturing chain. The extended period of limitation was also held invocable because the diversion to non-admissible use came to light only on inspection and the Court found suppression of facts with intent to evade duty for that portion. Case-Laws Central Excise Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794200