1997 (12) TMI 364

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.... -  The appellant filed this appeal against the order-in-original dated 28-11-1996 passed by the Commissioner of Central Excise. In this case the benefit of Modvat credit in respect of the generator set of 50 KVA was denied to the appeal as capital goods and penalty was also imposed as the appellant has wrongly availed the credit and interest of Rs. 838/- was also levied under Rule 57U(6) ....

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....d that D.G. Set was received by the appellant before 23-7-1996 and on that date generator set of 50 KVA were not eligible for the benefit of Modvat credit as capital goods. 5. Heard both sides. In this case the only question involved in this case is whether the D.G. Set was installed after 23-7-1996 as pleaded by the appellant. Before 23-7-1996 the generator set of 50 KVA were not eligible....