refined coal production facility
(i)The term “refined coal production facility” shall not include any facility the production from which is allowed as a credit underfor the taxable year or any prior taxable year (or under section 29,as in effect on the day before the date of enactment of the Energy Tax Incentives Act of 2005, for any prior taxable year). (ii)In the case of a facility producing steel industry fuel, clause (i) shall not apply to so much of the refined coal produced at such facility as is steel industry fuel.