https://www.taxtmi.com/caselaws?id=94295 Modvat credit on material handling equipment such as a Wagon Trippler and Hydraulic Unloader was considered admissible under Rule 57Q as it stood before amendment by Notification No. 11/95-C.E. (N.T.) dated 16-3-1995. The central question was whether the equipment qualified as capital goods for credit purposes before that amendment, and prior Tribunal decisions had already settled the issue in favour of admissibility. On the facts presented, no infirmity was found in the order allowing credit, so the Revenue's challenge failed. en-us Tue, 22 Feb 2000 00:00:00 +0530 Mon, 21 Nov 2011 14:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94295 Modvat credit on material handling equipment such as a Wagon Trippler and Hydraulic Unloader was considered admissible under Rule 57Q as it stood before amendment by Notification No. 11/95-C.E. (N.T.) dated 16-3-1995. The central question was whether the equipment qualified as capital goods for credit purposes before that amendment, and prior Tribunal decisions had already settled the issue in favour of admissibility. On the facts presented, no infirmity was found in the order allowing credit, so the Revenue's challenge failed. Case-Laws Central Excise Tue, 22 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94295