1999 (5) TMI 273

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..... 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. On the other .....

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..... he capacity as such is not inserted in the amended provision. 4. There is none present on behalf of the party. They have sent a communication requesting that the case may be decided on merits. 5. On consideration of the submissions made by both the sides and taking into consideration the amended provision and in view of the decision of the Tribunal in the case of J.K. Synthetics referred to ab .....

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