In this Paper we analysis Energy structure for 10 most Energy intensive Sub sector Industries (With 4 Digit ISIC Code) of Manufacture of Other Non-Metallic Mineral Products (Code 26) and Manufacture of Basic Metals (Code 27) during the period 1382-86. We employed Aggregate Translog Function to investigate extent of inter-fuel substitution between Bought Electricity, Produced Electricity, Natural Gas and Gasoline. With Panel Data, We use ISUR Method to estimate efficient Parameter in Equation System. Inter-fuel share evaluations indicate that 4 main Energy type have 87 percentage share of Energy cost (at mean of Data) and Bought Electricity with 60 Percentage share of Energy cost, have biggest Share among other Energy sources. Inter-fuel Cross price elasticity estimate (at mean of Data) shows that 4 main Energy types are substitute with each other. Inter-fuel Morishima elasticity results (at mean of Data) shows that biggest extent of positive and negative elasticity are relate to Bought Electricity-Produced Electricity and Natural Gas-Produced Electricity relations.