https://www.taxtmi.com/caselaws?id=94180 Fork lift trucks and cranes used to move raw materials to machines and shift finished goods to storage were treated as material handling equipment used in the manufacturing stream, and therefore as capital goods within Rule 57Q. Prior Tribunal decisions holding such items to be modvatable remained operative because they had not been stayed, and a reference on the issue did not displace that precedent. Modvat credit on fork lift trucks and cranes was admissible. en-us Thu, 17 Sep 1998 00:00:00 +0530 Sat, 19 Nov 2011 16:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94180 Fork lift trucks and cranes used to move raw materials to machines and shift finished goods to storage were treated as material handling equipment used in the manufacturing stream, and therefore as capital goods within Rule 57Q. Prior Tribunal decisions holding such items to be modvatable remained operative because they had not been stayed, and a reference on the issue did not displace that precedent. Modvat credit on fork lift trucks and cranes was admissible. Case-Laws Central Excise Thu, 17 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94180