https://www.taxtmi.com/caselaws?id=103817 Modvat credit was held inadmissible on an electric generator used only as a standby source for a bagging machine, because the generator was not an input of the final product and the bagging machine could operate on electricity. The later amendment to the Explanation to Rule 57A by Notification No. 28/95-C.E. (N.T.) could not be applied to an October 1993 claim, as the notification did not provide retrospective effect. The record also did not show inclusion of the generator's value in the final product, reinforcing denial of credit in law. en-us Wed, 12 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103817 Modvat credit was held inadmissible on an electric generator used only as a standby source for a bagging machine, because the generator was not an input of the final product and the bagging machine could operate on electricity. The later amendment to the Explanation to Rule 57A by Notification No. 28/95-C.E. (N.T.) could not be applied to an October 1993 claim, as the notification did not provide retrospective effect. The record also did not show inclusion of the generator's value in the final product, reinforcing denial of credit in law. Case-Laws Central Excise Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103817