https://www.taxtmi.com/caselaws?id=94553 Forklift trucks used for movement of goods within and outside the factory were treated as eligible inputs for Modvat credit under Rule 57A because goods-handling equipment integrally connected with manufacture can fall within the input definition. The Tribunal also held that Rule 57Q could not be relied on when the show cause notice did not invoke it, and the department could not cure that defect with new material at the appellate stage. On that reasoning, the departmental objection failed and credit was allowed to the assessee. en-us Fri, 04 Feb 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94553 Forklift trucks used for movement of goods within and outside the factory were treated as eligible inputs for Modvat credit under Rule 57A because goods-handling equipment integrally connected with manufacture can fall within the input definition. The Tribunal also held that Rule 57Q could not be relied on when the show cause notice did not invoke it, and the department could not cure that defect with new material at the appellate stage. On that reasoning, the departmental objection failed and credit was allowed to the assessee. Case-Laws Central Excise Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94553