https://www.taxtmi.com/caselaws?id=85886 Fork lifts used within a factory to move raw materials and heavy forgings may qualify as capital goods for Modvat credit where their handling function is an essential and integral part of the manufacturing process. The relevant test is whether the equipment is so closely connected with the movement of materials in the manufacturing stream that manufacture of the final product would not be feasible without it. On that approach, eligibility depends on a limited factual inquiry into whether the fork lifts were indispensable to production, and the matter was remanded for that verification. en-us Wed, 22 May 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85886 Fork lifts used within a factory to move raw materials and heavy forgings may qualify as capital goods for Modvat credit where their handling function is an essential and integral part of the manufacturing process. The relevant test is whether the equipment is so closely connected with the movement of materials in the manufacturing stream that manufacture of the final product would not be feasible without it. On that approach, eligibility depends on a limited factual inquiry into whether the fork lifts were indispensable to production, and the matter was remanded for that verification. Case-Laws Central Excise Wed, 22 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85886