https://www.taxtmi.com/caselaws?id=92220 Power cable and hoist were treated as capital goods for purposes of Modvat credit under Rule 57Q of the Central Excise Rules. The entitlement turned on whether the items fell within the scope of capital goods, and the order followed the Larger Bench precedent holding power cable to be covered by Rule 57Q. The hoist, as material-handling equipment, was also held to fall within the same rule. Credit of duty paid on both items was therefore admissible to the assessee. en-us Wed, 01 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 10:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92220 Power cable and hoist were treated as capital goods for purposes of Modvat credit under Rule 57Q of the Central Excise Rules. The entitlement turned on whether the items fell within the scope of capital goods, and the order followed the Larger Bench precedent holding power cable to be covered by Rule 57Q. The hoist, as material-handling equipment, was also held to fall within the same rule. Credit of duty paid on both items was therefore admissible to the assessee. Case-Laws Central Excise Wed, 01 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92220