https://www.taxtmi.com/caselaws?id=87582 Modvat credit under Rule 57Q was admissible on roto pumps, electric hoists, cooling vessels, conveyor belts and stainless steel tanks because the items were treated as capital goods used in manufacturing operations. Roto pumps and electric hoists were regarded as material handling equipment, stainless steel tanks as equipment or part of plant used for processing goods, and cooling vessels as necessary for cooling the product before filling and making it marketable. All disputed items were therefore held entitled to Modvat credit. en-us Mon, 20 Oct 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87582 Modvat credit under Rule 57Q was admissible on roto pumps, electric hoists, cooling vessels, conveyor belts and stainless steel tanks because the items were treated as capital goods used in manufacturing operations. Roto pumps and electric hoists were regarded as material handling equipment, stainless steel tanks as equipment or part of plant used for processing goods, and cooling vessels as necessary for cooling the product before filling and making it marketable. All disputed items were therefore held entitled to Modvat credit. Case-Laws Central Excise Mon, 20 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87582