https://www.taxtmi.com/caselaws?id=54440 Naphtha used as fuel to generate steam and electricity qualified as an input for duty credit under Rule 57AA(d) because the definition separately recognises "goods used as fuel" and "goods used for generation of electricity or steam". The fuel category was not displaced merely because the electricity produced was partly consumed outside the factory. The Tribunal treated Rule 57AA(d) as materially pari materia with the earlier Modvat definition and held that the broader Modvat scheme and exemption-notification analogy did not assist the Revenue. Duty credit was therefore allowable on naphtha used as fuel, and the disallowance was unsustainable. en-us Wed, 15 Jun 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54440 Naphtha used as fuel to generate steam and electricity qualified as an input for duty credit under Rule 57AA(d) because the definition separately recognises "goods used as fuel" and "goods used for generation of electricity or steam". The fuel category was not displaced merely because the electricity produced was partly consumed outside the factory. The Tribunal treated Rule 57AA(d) as materially pari materia with the earlier Modvat definition and held that the broader Modvat scheme and exemption-notification analogy did not assist the Revenue. Duty credit was therefore allowable on naphtha used as fuel, and the disallowance was unsustainable. Case-Laws Central Excise Wed, 15 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54440