https://www.taxtmi.com/caselaws?id=288644 The judgment established that Control Panel and Circuit Breakers are considered component parts of the diesel generators, entitling the appellants to Modvat Benefit on the duty paid for these inputs. The decision emphasized the essential nature of these components for the functioning and marketability of the final product, aligning with legal precedents. The Appeal was allowed in favor of the appellants, granting them consequential reliefs. en-us Tue, 06 Jul 1993 00:00:00 +0530 Sat, 20 Jun 2020 11:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288644 The judgment established that Control Panel and Circuit Breakers are considered component parts of the diesel generators, entitling the appellants to Modvat Benefit on the duty paid for these inputs. The decision emphasized the essential nature of these components for the functioning and marketability of the final product, aligning with legal precedents. The Appeal was allowed in favor of the appellants, granting them consequential reliefs. Case-Laws Central Excise Tue, 06 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288644