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<h1>Appellate Tribunal allows Modvat credit for DG set component under Rule 57Q. Commissioner decision upheld.</h1> The Appellate Tribunal CEGAT ruled in favor of the appellant, allowing Modvat credit for a component of a Diesel Generating Set under Rule 57Q. The ... Modvat on capital goods The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding availing Modvat credit for a component of a Diesel Generating Set. The Commissioner (Appeals) allowed the appeal noting that the component qualified for credit under Rule 57Q. The Revenue's appeal against this decision was rejected as the component was considered part of the DG set and eligible for duty credit.
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