1998 (8) TMI 252

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....i A.M. Tilak, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - This is an appeal against denial of Modvat credit on capital goods described as "generator set, spare parts". 2. The Assistant Commissioner denied the Modvat credit on the ground that Modvat credit is available on "generating set" whereas Modvat credit has been claimed on "generator and its parts". In sup....

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....included in the explanation under Rule 57Q of the Central Excise Rules, 1944. He submits that spare parts of generating set though not specifically included in Clause (c) of the Explanation under Rule 57Q however Clause (b) covered spare parts etc. He submits that in case the spare parts are not specifically covered under Clause (c) of the Explanation, the applicants were entitled to Modvat credit....

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....in Clause (b) of the Explanation to Rule 57Q covered only spare parts of machines described in Clause (a) of the Explanation and not the spare parts of generator or generating set. Ld. DR therefore, submits that the lower authorities have rightly denied the Modvat credit. 5. We have heard the submissions of both the sides. We have perused the declaration filed on 18-4-1994. We find that un....