https://www.taxtmi.com/caselaws?id=90159 Dumpers and loaders used inside the factory for shifting and handling raw materials were treated as capital goods eligible for Modvat credit under Rule 57Q because material handling integrally connected with the manufacturing process is a process in relation to manufacture. Earlier Tribunal decisions supporting eligibility of similar machinery were followed, and the Revenue's contrary reliance on a different Rule 57A context was distinguished. On that basis, the penalty was held unsustainable. en-us Fri, 14 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90159 Dumpers and loaders used inside the factory for shifting and handling raw materials were treated as capital goods eligible for Modvat credit under Rule 57Q because material handling integrally connected with the manufacturing process is a process in relation to manufacture. Earlier Tribunal decisions supporting eligibility of similar machinery were followed, and the Revenue's contrary reliance on a different Rule 57A context was distinguished. On that basis, the penalty was held unsustainable. Case-Laws Central Excise Fri, 14 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90159