https://www.taxtmi.com/caselaws?id=92272 Spares used with a hoist were treated as eligible for Modvat credit as capital goods under Rule 57Q of the Central Excise Rules, 1944, because the hoist was regarded as material handling equipment with a sufficient nexus to manufacture. The Tribunal relied on its earlier view that material handling equipment such as cranes, forklifts, conveyor belts and hoists can fall within the scope of capital goods for Rule 57Q purposes. On that basis, the credit claim for the hoist spares was accepted and the Revenue appeal failed. en-us Tue, 28 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 14:13:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92272 Spares used with a hoist were treated as eligible for Modvat credit as capital goods under Rule 57Q of the Central Excise Rules, 1944, because the hoist was regarded as material handling equipment with a sufficient nexus to manufacture. The Tribunal relied on its earlier view that material handling equipment such as cranes, forklifts, conveyor belts and hoists can fall within the scope of capital goods for Rule 57Q purposes. On that basis, the credit claim for the hoist spares was accepted and the Revenue appeal failed. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92272