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of <h1>Appeal allowed for EOT cranes, forklift, pedestal stacker under Rule 57Q</h1> The appeal was allowed for the EOT cranes, forklift, and pedestal stacker as they were considered capital goods eligible for credit under Rule 57Q for ... Modvat on Capital goods The judgment considered eligibility for credit under Rule 57Q for duty paid on goods used in manufacturing motor vehicles. Material handling equipment like cranes and forklifts were considered capital goods. However, hydraulic cleaner and gauges were not considered capital goods. The appeal was allowed for EOT cranes, forklift, and pedestal stacker.
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