https://www.taxtmi.com/caselaws?id=86406 Rule 57Q was construed broadly to cover not only machines that directly change goods, but also equipment, components and accessories that assist the manufacturing process. On that interpretation, EOT cranes used within the factory for shifting and handling raw materials and finished goods were treated as capital goods, because they aid production operations and are not specifically excluded. Modvat credit was therefore admissible on such cranes, and the assessee's claim was upheld. en-us Tue, 11 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86406 Rule 57Q was construed broadly to cover not only machines that directly change goods, but also equipment, components and accessories that assist the manufacturing process. On that interpretation, EOT cranes used within the factory for shifting and handling raw materials and finished goods were treated as capital goods, because they aid production operations and are not specifically excluded. Modvat credit was therefore admissible on such cranes, and the assessee's claim was upheld. Case-Laws Central Excise Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86406