https://www.taxtmi.com/caselaws?id=85501 Parts of a cane unloader used in a sugar factory were treated as capital goods eligible for Modvat credit under Rule 57Q because sugar manufacture was viewed as a continuous and integrated process beginning with unloading of cane and extending through its conveyance to the crusher and later stages. The decisive test was whether the equipment performed an essential and integral operation in the manufacturing chain and was therefore a process in or in relation to manufacture. On that basis, the handling and transfer of cane by the unloader could not be separated from manufacture, and the benefit claimed was sustained. en-us Fri, 21 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 14:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85501 Parts of a cane unloader used in a sugar factory were treated as capital goods eligible for Modvat credit under Rule 57Q because sugar manufacture was viewed as a continuous and integrated process beginning with unloading of cane and extending through its conveyance to the crusher and later stages. The decisive test was whether the equipment performed an essential and integral operation in the manufacturing chain and was therefore a process in or in relation to manufacture. On that basis, the handling and transfer of cane by the unloader could not be separated from manufacture, and the benefit claimed was sustained. Case-Laws Central Excise Fri, 21 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85501