https://www.taxtmi.com/caselaws?id=87229 Modvat credit was treated as admissible on refractory bricks, a through flow mixer and a conveyor belt under the applicable central excise regime. Refractory bricks were regarded as outside the relevant exclusion clause and consistent with earlier tribunal authority. The through flow mixer was accepted because it conditioned dust from the electrostatic precipitator in a closed, controlled pressure system and was closely associated with manufacture. The conveyor belt was treated as material handling equipment, which earlier tribunal decisions had accepted as eligible. The underlying principle stated was that goods closely connected with the manufacturing process, or used as material handling equipment, can qualify as capital goods for Modvat credit. en-us Thu, 31 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87229 Modvat credit was treated as admissible on refractory bricks, a through flow mixer and a conveyor belt under the applicable central excise regime. Refractory bricks were regarded as outside the relevant exclusion clause and consistent with earlier tribunal authority. The through flow mixer was accepted because it conditioned dust from the electrostatic precipitator in a closed, controlled pressure system and was closely associated with manufacture. The conveyor belt was treated as material handling equipment, which earlier tribunal decisions had accepted as eligible. The underlying principle stated was that goods closely connected with the manufacturing process, or used as material handling equipment, can qualify as capital goods for Modvat credit. Case-Laws Central Excise Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87229