https://www.taxtmi.com/caselaws?id=88113 Modvat credit under Rule 57Q was treated as admissible on spare parts of a crane, an electrical control panel, a soft start control panel and a speed reducer used in cane unloader operations. Spare parts of the crane were regarded as material handling equipment used in the factory, while the control panels were considered power-control components for prime movers. The cane unloader and its parts were also covered by earlier Tribunal authority as capital goods. On that basis, the order allowing credit on all disputed items was upheld and the Revenue challenge failed. en-us Wed, 31 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 11:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88113 Modvat credit under Rule 57Q was treated as admissible on spare parts of a crane, an electrical control panel, a soft start control panel and a speed reducer used in cane unloader operations. Spare parts of the crane were regarded as material handling equipment used in the factory, while the control panels were considered power-control components for prime movers. The cane unloader and its parts were also covered by earlier Tribunal authority as capital goods. On that basis, the order allowing credit on all disputed items was upheld and the Revenue challenge failed. Case-Laws Central Excise Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88113