https://www.taxtmi.com/caselaws?id=97778 The Tribunal upheld the Commissioner's decision to allow Modvat credit for a Fork Lift under chapter heading 8427 of CET, considering it as capital goods essential for manufacturing the final product. Previous judgments supported this classification when the Fork Lift was used within the factory for manufacturing purposes. en-us Wed, 21 Mar 2001 00:00:00 +0530 Wed, 18 Jan 2012 10:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97778 The Tribunal upheld the Commissioner's decision to allow Modvat credit for a Fork Lift under chapter heading 8427 of CET, considering it as capital goods essential for manufacturing the final product. Previous judgments supported this classification when the Fork Lift was used within the factory for manufacturing purposes. Case-Laws Central Excise Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97778