https://www.taxtmi.com/caselaws?id=89231 Modvat credit was held admissible on a single liner bottle conveyor used within the factory for moving bottles from the manufacturing section to the packing section. The conveyor fell under Tariff Heading 84.28, and its in-factory use was not disputed. In light of Notification No. 11/95 and the insertion of clause (d) in the definition of capital goods under Rule 57Q, eligibility was tested by reference to the goods specified in clause (a) when used in the factory. That condition was satisfied, so credit was allowed in favour of the assessee. en-us Wed, 05 Nov 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89231 Modvat credit was held admissible on a single liner bottle conveyor used within the factory for moving bottles from the manufacturing section to the packing section. The conveyor fell under Tariff Heading 84.28, and its in-factory use was not disputed. In light of Notification No. 11/95 and the insertion of clause (d) in the definition of capital goods under Rule 57Q, eligibility was tested by reference to the goods specified in clause (a) when used in the factory. That condition was satisfied, so credit was allowed in favour of the assessee. Case-Laws Central Excise Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89231