https://www.taxtmi.com/caselaws?id=797262 CENVAT credit of service tax paid for transporting fly ash from a captive thermal power plant to an ash pond is admissible where electricity generated by the plant is used to manufacture dutiable final products. Fly ash arises from that electricity generation, and its transportation and disposal constitute necessary environmental-compliance activities connected with manufacturing operations. Clearance of fly ash on payment of excise duty further supports the nexus with dutiable production. The same rationale applies consistently to subsequent periods where the issue has been resolved on identical facts. en-us Tue, 11 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797262 CENVAT credit of service tax paid for transporting fly ash from a captive thermal power plant to an ash pond is admissible where electricity generated by the plant is used to manufacture dutiable final products. Fly ash arises from that electricity generation, and its transportation and disposal constitute necessary environmental-compliance activities connected with manufacturing operations. Clearance of fly ash on payment of excise duty further supports the nexus with dutiable production. The same rationale applies consistently to subsequent periods where the issue has been resolved on identical facts. Case-Laws Central Excise Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797262