https://www.taxtmi.com/caselaws?id=90609 Generating sets of 25 KVA capacity did not qualify as capital goods for Modvat credit under the unamended Rule 57Q because the rule then covered generating sets only where output exceeded 75 KVA. Notification 14/96, which widened coverage under Heading 85.02 to include all generating sets, was held to be a substantive enlargement of the benefit and not a mere clarificatory amendment. The earlier authority was distinguished because it concerned the amended tariff-heading based definition generally, not the specific prior exclusion applicable to lower-capacity generating sets. Modvat credit was therefore not admissible on the 25 KVA sets. en-us Fri, 26 Sep 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90609 Generating sets of 25 KVA capacity did not qualify as capital goods for Modvat credit under the unamended Rule 57Q because the rule then covered generating sets only where output exceeded 75 KVA. Notification 14/96, which widened coverage under Heading 85.02 to include all generating sets, was held to be a substantive enlargement of the benefit and not a mere clarificatory amendment. The earlier authority was distinguished because it concerned the amended tariff-heading based definition generally, not the specific prior exclusion applicable to lower-capacity generating sets. Modvat credit was therefore not admissible on the 25 KVA sets. Case-Laws Central Excise Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90609