https://www.taxtmi.com/caselaws?id=50134 Modvat credit was admissible on parts, components and accessories of diesel generating sets used in the initial setting up of a captive power plant in the factory. Rule 57-T(7) allowed credit on specified duty paid capital goods used by a contractor or job-worker for initial setting up, renovation, modernisation or expansion on behalf of the manufacturer. The Tribunal held that the DG set installation formed part of the factory's power plant and that the component parts qualified as capital goods under Rule 57-Q. Credit could not be refused merely because the assembled DG sets had not independently discharged duty. en-us Wed, 09 Aug 2000 00:00:00 +0530 Thu, 19 Aug 2010 18:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50134 Modvat credit was admissible on parts, components and accessories of diesel generating sets used in the initial setting up of a captive power plant in the factory. Rule 57-T(7) allowed credit on specified duty paid capital goods used by a contractor or job-worker for initial setting up, renovation, modernisation or expansion on behalf of the manufacturer. The Tribunal held that the DG set installation formed part of the factory's power plant and that the component parts qualified as capital goods under Rule 57-Q. Credit could not be refused merely because the assembled DG sets had not independently discharged duty. Case-Laws Central Excise Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50134