1998 (8) TMI 252

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..... rma, 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 support of his contention, ld. Assistant Commissioner observed that the .....

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..... 44. 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 on the item described as generator set and prays that the appeal may be a .....

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..... s 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 under the capital goods, the description is generator set, spare parts . The term in Cl .....

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