https://www.taxtmi.com/caselaws?id=105600 Modvat credit under Rule 57Q extends to a diesel engine established as a constituent part of a generating set used in the factory. Credit cannot be denied merely because the generating set was not purchased as a complete unit, since eligibility for the capital goods includes their component parts. Once the engine's status as part of the generating set is undisputed, any further inquiry into its integrality to the manufacturing process is unnecessary. The diesel engine consequently qualifies for Modvat credit. 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 Modvat credit under Rule 57Q extends to a diesel engine established as a constituent part of a generating set used in the factory. Credit cannot be denied merely because the generating set was not purchased as a complete unit, since eligibility for the capital goods includes their component parts. Once the engine's status as part of the generating set is undisputed, any further inquiry into its integrality to the manufacturing process is unnecessary. The diesel engine consequently qualifies for Modvat credit. Case-Laws Central Excise Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105600