https://www.taxtmi.com/caselaws?id=97640 Modvat credit was held admissible on tyres and tubes fitted to a flow car used for moving materials within the factory. The equipment was treated as material handling machinery used in factory operations, and its spares were therefore covered as capital goods under Rule 57G of the Central Excise Rules. On that basis, the denial of credit on the tyres and tubes was found unsustainable. en-us Fri, 29 Sep 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97640 Modvat credit was held admissible on tyres and tubes fitted to a flow car used for moving materials within the factory. The equipment was treated as material handling machinery used in factory operations, and its spares were therefore covered as capital goods under Rule 57G of the Central Excise Rules. On that basis, the denial of credit on the tyres and tubes was found unsustainable. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97640