2000 (3) TMI 785

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....spondents availed Modvat credit amounting to Rs. 16,960/- on a component named 'Crompton Make 400 Amp 250 HT OCB' as 'capital goods' under Rule 57Q. This is stated to be an essential component/ accessory of Diesel Generating Set of output exceeding 75 KVA. The item DG Set itself is covered under sub-clause (v) of clause (d) of Explanation (I) to Rule 57Q. The Assistant Commissioner of Central Exci....

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....A. The impugned component being a part of DG Set of this capacity, rightly qualified for credit of duty paid thereon. With these observations, he has allowed the appeal of the party. 3. The Revenue is in appeal against the aforesaid order of Commissioner (Appeals). I have heard Shri T.A. Arunachalam, JDR, for the appellants. The respondents are not present despite the notice. In the Revenue ....