https://www.taxtmi.com/caselaws?id=108306 Rule 57Q was applied to allow Modvat credit on a 40 KVA generating set used in the factory of the manufacturer. The relevant entry in Explanation 1(c) to Rule 57Q(1) expressly covered generating sets, and the Tribunal held that capacity alone was not a disqualifying factor. Relying on its earlier view that a 30 KVA transformer was also eligible on the same principle, the Tribunal confirmed that credit could not be denied merely because the generating set had a specified capacity. The departmental challenge therefore failed. en-us Thu, 24 Oct 2002 00:00:00 +0530 Fri, 30 Mar 2012 18:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108306 Rule 57Q was applied to allow Modvat credit on a 40 KVA generating set used in the factory of the manufacturer. The relevant entry in Explanation 1(c) to Rule 57Q(1) expressly covered generating sets, and the Tribunal held that capacity alone was not a disqualifying factor. Relying on its earlier view that a 30 KVA transformer was also eligible on the same principle, the Tribunal confirmed that credit could not be denied merely because the generating set had a specified capacity. The departmental challenge therefore failed. Case-Laws Central Excise Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108306