MODVAT Claims: Shared Electricity from Common Generator Benefits Both Units at Same Location Under Excise Regulations.

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Full Text of the Document

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....MODVAT Claim on the portion of Furnace Oil/LDO used for generation of electricity - It was logical that if two units were being run at one place, producing two different items and the electricity was supplied to both of them by a common generator, the Modvat facility shall be available to both the manufacturing units, unless statutorily provided otherwise - HC....