https://www.taxtmi.com/caselaws?id=90967 Hydraulic hand pallet trucks used for internal movement of materials within a factory were treated as eligible capital goods for Modvat credit under Rule 57Q where their functional necessity for manufacture was established. The material handling equipment was recognised as integral to production activity, and the lower authority had accepted that the truck was used for movement of goods within the factory. Relying on supporting precedent, the tribunal held that such equipment qualified for credit when it was essential to the manufacturing process. Modvat credit was therefore upheld and the Revenue's challenge failed. en-us Fri, 23 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90967 Hydraulic hand pallet trucks used for internal movement of materials within a factory were treated as eligible capital goods for Modvat credit under Rule 57Q where their functional necessity for manufacture was established. The material handling equipment was recognised as integral to production activity, and the lower authority had accepted that the truck was used for movement of goods within the factory. Relying on supporting precedent, the tribunal held that such equipment qualified for credit when it was essential to the manufacturing process. Modvat credit was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Fri, 23 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90967