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2007 (7) TMI 315 - HC - Central ExciseCenvat/Modvat credit - inputs used in the manufacture of electricity supplied to the residential complexes within the licensed premises - Held that: - The fact that the residential complexes are situated within the licensed premises would not entitle the assessee to avail credit of duty paid on furnace oil used in the manufacture of electricity supplied to the residential complexes. It is necessary to establish that the electricity is used for any purpose connected with or related to the production of final products. In our opinion, supply of electricity to the residential complexes situated within the factory premises are neither connected with or related to the production of the final products - appeal dismissed.
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