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<h1>Tribunal: Jib Crane Qualifies as Capital Goods for Modvat Credit</h1> The Tribunal upheld the Commissioner (Appeals) ruling that a jib crane qualifies as eligible capital goods for Modvat credit as machinery used for ... Modvat on capital goods The case considered whether a jib crane qualifies as eligible capital goods for Modvat credit. The Commissioner (Appeals) ruled that machinery used for handling materials in the manufacturing process, along with related components, are eligible for credit. The Tribunal decision supported this view, leading to the dismissal of the appeal.
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