https://www.taxtmi.com/caselaws?id=94669 The Tribunal upheld the eligibility of Modvat credit for handling equipment like padestrian staker, Fork Lift Truck, and Hydraulic Pellet Truck, considering them as capital goods used in the manufacturing process. However, the Battery Charger and Surface Grinder were excluded from Modvat credit eligibility. The Tribunal relied on established legal precedents to determine that handling equipment qualifies as capital goods, rejecting the appeal and affirming the consistent application of this principle in various judgments. en-us Fri, 24 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 18:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94669 The Tribunal upheld the eligibility of Modvat credit for handling equipment like padestrian staker, Fork Lift Truck, and Hydraulic Pellet Truck, considering them as capital goods used in the manufacturing process. However, the Battery Charger and Surface Grinder were excluded from Modvat credit eligibility. The Tribunal relied on established legal precedents to determine that handling equipment qualifies as capital goods, rejecting the appeal and affirming the consistent application of this principle in various judgments. Case-Laws Central Excise Fri, 24 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94669