https://www.taxtmi.com/caselaws?id=437843 The Tribunal affirmed the Commissioner (Appeals) decision, allowing the assessee to claim modvat credit on parts/components of DG sets as capital goods used in the manufacturing process, despite not assembling the sets themselves. The Tribunal held that the parts were integral to generating electricity for the manufacturing operations, making them eligible for the credit under Rule 57-Q. en-us Tue, 11 Apr 2023 00:00:00 +0530 Tue, 16 May 2023 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437843 The Tribunal affirmed the Commissioner (Appeals) decision, allowing the assessee to claim modvat credit on parts/components of DG sets as capital goods used in the manufacturing process, despite not assembling the sets themselves. The Tribunal held that the parts were integral to generating electricity for the manufacturing operations, making them eligible for the credit under Rule 57-Q. Case-Laws Central Excise Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437843