https://www.taxtmi.com/caselaws?id=103834 Modvat credit remained available for a generating set used in the factory under Rule 57Q(1)(c), because that clause originally covered generating sets without any capacity limit. The later insertion of a specific entry for electric generating sets exceeding 75 KVA did not amend or curtail the earlier general entry, and the record did not clearly establish that the equipment was an electric generating set. The subsequent notification also indicated that no restriction was intended against generating sets under the earlier clause. Credit was therefore admissible, and denial based on 35 KVA capacity was unjustified. en-us Fri, 14 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103834 Modvat credit remained available for a generating set used in the factory under Rule 57Q(1)(c), because that clause originally covered generating sets without any capacity limit. The later insertion of a specific entry for electric generating sets exceeding 75 KVA did not amend or curtail the earlier general entry, and the record did not clearly establish that the equipment was an electric generating set. The subsequent notification also indicated that no restriction was intended against generating sets under the earlier clause. Credit was therefore admissible, and denial based on 35 KVA capacity was unjustified. Case-Laws Central Excise Fri, 14 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103834