https://www.taxtmi.com/caselaws?id=105600 A diesel engine established to form part of a generating set qualifies for Modvat credit as capital goods under Rule 57Q. Credit cannot be denied merely because the complete generating set was not purchased as one unit, since entitlement to the whole extends to its constituent part. The note also indicates that a further enquiry into whether the set was integral to the manufacturing process was unnecessary. The assessee's entitlement to credit was therefore upheld. en-us Fri, 21 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 14:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105600 A diesel engine established to form part of a generating set qualifies for Modvat credit as capital goods under Rule 57Q. Credit cannot be denied merely because the complete generating set was not purchased as one unit, since entitlement to the whole extends to its constituent part. The note also indicates that a further enquiry into whether the set was integral to the manufacturing process was unnecessary. The assessee's entitlement to credit was therefore upheld. Case-Laws Central Excise Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105600