https://www.taxtmi.com/caselaws?id=86265 Goods used for the internal handling and transfer of raw materials may qualify as capital goods for Modvat credit under Rule 57Q where the activity is an integral part of the manufacturing chain and production would not be viable without it; gantry crane and trolly used to move marble slabs within the factory were therefore treated as eligible. Transformers were also treated as eligible capital goods under Rule 57Q, as they had been recognised for that purpose from 16-3-1995 and prior tribunal authority supported the same treatment. The Revenue's appeals failed and the credit allowed on the disputed items was sustained. en-us Fri, 25 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86265 Goods used for the internal handling and transfer of raw materials may qualify as capital goods for Modvat credit under Rule 57Q where the activity is an integral part of the manufacturing chain and production would not be viable without it; gantry crane and trolly used to move marble slabs within the factory were therefore treated as eligible. Transformers were also treated as eligible capital goods under Rule 57Q, as they had been recognised for that purpose from 16-3-1995 and prior tribunal authority supported the same treatment. The Revenue's appeals failed and the credit allowed on the disputed items was sustained. Case-Laws Central Excise Fri, 25 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86265