https://www.taxtmi.com/caselaws?id=92718 Modvat credit under Rule 57Q was treated as available for a pile builder gantry crane and a worm reduction gear box, because the crane functioned as material handling equipment and the gear box formed part of plant and machinery used in the coal handling system and factory operations. Credit on the sellman coupling, valve positioner, filter components and thermodynamic steam trap was denied because the required declaration under Rule 57T(i) had not been filed, and the assessee failed to produce it despite sufficient opportunity. The ruling reflects a distinction between capital goods used in manufacture and items for which procedural declaration requirements remain unfulfilled. en-us Thu, 19 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92718 Modvat credit under Rule 57Q was treated as available for a pile builder gantry crane and a worm reduction gear box, because the crane functioned as material handling equipment and the gear box formed part of plant and machinery used in the coal handling system and factory operations. Credit on the sellman coupling, valve positioner, filter components and thermodynamic steam trap was denied because the required declaration under Rule 57T(i) had not been filed, and the assessee failed to produce it despite sufficient opportunity. The ruling reflects a distinction between capital goods used in manufacture and items for which procedural declaration requirements remain unfulfilled. Case-Laws Central Excise Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92718