https://www.taxtmi.com/caselaws?id=98868 Modvat credit was admissible on a component forming part of a diesel generating set under Rule 57Q of the Central Excise Rules, 1944. The relevant explanation covered goods specified against the applicable clauses, and diesel generating sets exceeding 75 KVA fell within the covered category. The component was treated as an essential part of such a generating set and therefore qualified as capital goods. The Revenue did not effectively dispute those findings or demonstrate any error in the appellate authority's reasoning, so the credit claim was upheld and the Revenue appeal failed. en-us Wed, 15 Mar 2000 00:00:00 +0530 Tue, 24 Jan 2012 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98868 Modvat credit was admissible on a component forming part of a diesel generating set under Rule 57Q of the Central Excise Rules, 1944. The relevant explanation covered goods specified against the applicable clauses, and diesel generating sets exceeding 75 KVA fell within the covered category. The component was treated as an essential part of such a generating set and therefore qualified as capital goods. The Revenue did not effectively dispute those findings or demonstrate any error in the appellate authority's reasoning, so the credit claim was upheld and the Revenue appeal failed. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98868