https://www.taxtmi.com/caselaws?id=307898 Modvat credit was considered admissible for parts, components and accessories of Diesel Generating Power Plant sets where the plant was found to be part and parcel of the cement factory and used in manufacturing cement. On that functional and factual basis, the relevant entry in Sl. No. 5 of the Table appended to Rule 57Q was applied, because the plant and its components formed an integral part of the manufacturing setup. The assessee was therefore entitled to credit on those items as inputs connected with the manufacture of the final product. en-us Thu, 08 Sep 2022 00:00:00 +0530 Tue, 16 May 2023 08:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307898 Modvat credit was considered admissible for parts, components and accessories of Diesel Generating Power Plant sets where the plant was found to be part and parcel of the cement factory and used in manufacturing cement. On that functional and factual basis, the relevant entry in Sl. No. 5 of the Table appended to Rule 57Q was applied, because the plant and its components formed an integral part of the manufacturing setup. The assessee was therefore entitled to credit on those items as inputs connected with the manufacture of the final product. Case-Laws Central Excise Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307898