https://www.taxtmi.com/caselaws?id=105168 Modvat credit on a diesel generating set is available when the equipment can be put to use without formal installation, and credit cannot be denied merely because installation has not yet occurred. The text explains that Rule 57Q(7) allows immediate credit once goods are put to use where no installation is required. On the facts noted, the generating set was capable of use on receipt and no formal installation was necessary; even where installation is required, entitlement would arise after installation. The stated ratio is that eligibility depends on actual capability for use, not on a formal installation step. en-us Wed, 01 Aug 2001 00:00:00 +0530 Fri, 02 Mar 2012 17:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105168 Modvat credit on a diesel generating set is available when the equipment can be put to use without formal installation, and credit cannot be denied merely because installation has not yet occurred. The text explains that Rule 57Q(7) allows immediate credit once goods are put to use where no installation is required. On the facts noted, the generating set was capable of use on receipt and no formal installation was necessary; even where installation is required, entitlement would arise after installation. The stated ratio is that eligibility depends on actual capability for use, not on a formal installation step. Case-Laws Central Excise Wed, 01 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105168