2013 (7) TMI 432

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..... ufacture of sugar from sugar cane was used as fuel for generating steam, which was, in turn, used to turn turbine for generating electricity, which, in turn, was partly used captively for running the sugar manufacturing plant and partly sold outside, there was no nexus between the said input service and the manufacture of sugar and, therefore, the CENVAT credit taken on that service was not admiss .....

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..... d service and the generation of electricity in the captive power plant maintained by the appellant. It is the case of the Revenue, that as the bagasse generated as waste in the manufacture of sugar from sugar cane was used as fuel for generating steam, which was, in turn, used to turn turbine for generating electricity, which, in turn, was partly used captively for running the sugar manufacturing .....

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