Dear Amit,

Though your questions are  not clear,

We feel that you are asking for clarification reg. availment of Cenvat Credit on Inputs used for generation of Electricity or Steam. Firstly Cenvat Credit is available only if final product is dutiable. In your case the Electricity & Steam both are exempted products. Hence Cenvat Credit on Inputs for the above is not permissable. However Cenvat Credit is available on Inputs  used for generation of Electricity & Steam, if the said Electricity & Steam are inturn used for manufacture of final products with in the factory.