1999 (5) TMI 273

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....department. The issue relates to denial of Modvat credit on Diesel Generating sets. The Assistant Collector has disallowed the Modvat credit of Rs. 22,546 on Electric Generating Set of 63 KVA capacity on the ground that since Diesel Generating set falling under TSH 8502.00 on which the respondents availed Modvat credit is below 75 KVA capacity and the same is not eligible for Modvat credit. 2.&em....