https://www.taxtmi.com/caselaws?id=88003 Fork lifts used in a factory may qualify for Modvat credit as capital goods where their handling function is essential to manufacture of the final product under Rule 57Q read with Rule 57S. The Tribunal applied the settled principle that handling can form part of the manufacturing process if, without that activity, the final product cannot be manufactured. As the departmental reference raised no independent legal error beyond disagreement with that settled application, no separate referable question of law was found to arise and the reference failed on merits. en-us Tue, 15 Apr 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88003 Fork lifts used in a factory may qualify for Modvat credit as capital goods where their handling function is essential to manufacture of the final product under Rule 57Q read with Rule 57S. The Tribunal applied the settled principle that handling can form part of the manufacturing process if, without that activity, the final product cannot be manufactured. As the departmental reference raised no independent legal error beyond disagreement with that settled application, no separate referable question of law was found to arise and the reference failed on merits. Case-Laws Central Excise Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88003