2022 (9) TMI 1456

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.... No. 28817/2011), C. A. No. 6505/2022, (@ SLP(C) No. 28811/2011) - -<br>Central Excise<br>M.R. SHAH AND KRISHNA MURARI JJ. For the Appellant : Mr. N. Venkataraman, ASG, Mr. Arijit Prasad, Sr. Adv., Mr. Mukesh Kumar Maroria, AOR, Mr. Rupesh Kumar, Adv., Mr. V.C. Bharathi, Adv., Mr. B. Krishna Prasad, AOR For the Respondent : Mr. V. Sridharan, Sr. Adv., Mr. Prakash Shah, Adv., Mr. Mihir Mehta,....

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....he facts and circumstances of the case, the High Court/Tribunal were justified in allowing Modvat credit on parts, components and accessories of Diesel Generating Power Plant [DGPP] sets to assessee? On appreciation of evidence and considering the material on record, the High Court has specifically observed and found that DGPP sets on which Modvat credit is allowed is part and parcel of the fac....