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2008 (3) TMI 591 - AT - Central ExciseCenvat/Modvat credit - fuel used in the manufacture of electricity - case of Revenue is that fuel used in the manufacture of electricity would not be entitled to the benefit of Modvat credit to the extent the same is used in the manufacture of electricity which electricity is used by them outside the factory premises like residential premises guest house canteen etc - Held that - fuel used for electricity which electricity leaves the factory premises of the appellant would not be entitled to the benefit of credit and the fuel used for electricity which electricity is used within factory of production would be entitled to the benefit of credit - appeal allowed in part.
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