https://www.taxtmi.com/caselaws?id=86477 Rule 57-Q was interpreted broadly to cover equipment that assists the manufacturing process, not only machinery that directly changes goods. Material handling during manufacture was treated as part of manufacture, so a hydraulic mobile crane used to move raw materials and semi-finished goods and to facilitate galvanisation qualified as capital goods. Modvat credit was therefore admissible under Rule 57-Q. en-us Thu, 01 Aug 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86477 Rule 57-Q was interpreted broadly to cover equipment that assists the manufacturing process, not only machinery that directly changes goods. Material handling during manufacture was treated as part of manufacture, so a hydraulic mobile crane used to move raw materials and semi-finished goods and to facilitate galvanisation qualified as capital goods. Modvat credit was therefore admissible under Rule 57-Q. Case-Laws Central Excise Thu, 01 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86477