Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (8) TMI 252 - CEGAT, NEW DELHIExtract: .......l goods in terms of Clause (b) of the Explanation pertain only to the spare parts of the machines etc., described in Clause (a) of the explanation. Thus, no Modvat credit will be admissible on spare parts of generator set during the material period. The impugned order is modified to the extent stated above and the appeal is disposed of accordingly.
|