2008 (3) TMI 591

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..... 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 cred .....

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..... ch electricity is used by them outside the factory premises like, residential premises, guest house, canteen etc. The appellant s contention is that though the Tribunal in para 8 of the said judgment has held that duty is required to be confirmed only in respect of that part of the fuel used in the manufacture of electricity, which stands used for non-manufacturing activities and has remanded the .....

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..... ity is used within the factory premises, is entitled to the Modvat credit. Accordingly, we clarify 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. 3. At this stage, the .....

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