https://www.taxtmi.com/caselaws?id=53296 Modvat credit on Char/Dolochar used in captive electricity generation is admissible only to the extent the resulting electricity is consumed within the manufacturer's own factory in or in relation to final-product manufacture. Rule 57B(1)(iv) requires the relevant use to occur within the factory of production, whether direct or indirect. Where part of the electricity is transmitted through the grid to a sister concern outside the factory premises, the inputs attributable to that externally supplied electricity lack the required nexus with manufacture within the factory. Credit is therefore unavailable for that attributable portion, while remaining available for electricity consumed in the factory. en-us Wed, 01 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 13:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53296 Modvat credit on Char/Dolochar used in captive electricity generation is admissible only to the extent the resulting electricity is consumed within the manufacturer's own factory in or in relation to final-product manufacture. Rule 57B(1)(iv) requires the relevant use to occur within the factory of production, whether direct or indirect. Where part of the electricity is transmitted through the grid to a sister concern outside the factory premises, the inputs attributable to that externally supplied electricity lack the required nexus with manufacture within the factory. Credit is therefore unavailable for that attributable portion, while remaining available for electricity consumed in the factory. Case-Laws Central Excise Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53296