https://www.taxtmi.com/caselaws?id=97994 An EOT crane used to handle raw material, carry scrap to the furnace and move molten metal was treated as capital goods under Rule 57Q because the controlling test is the use to which the item is put in manufacture. Applying the liberal language of the rule, machinery, plant, tools or appliances used for producing or processing goods, or for bringing about change in a substance for manufacture, qualify for Modvat credit. On the facts found, the crane was essential to the manufacturing process, so Modvat credit was admissible and the revenue's appeal failed. en-us Fri, 17 Aug 2001 00:00:00 +0530 Wed, 18 Jan 2012 17:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97994 An EOT crane used to handle raw material, carry scrap to the furnace and move molten metal was treated as capital goods under Rule 57Q because the controlling test is the use to which the item is put in manufacture. Applying the liberal language of the rule, machinery, plant, tools or appliances used for producing or processing goods, or for bringing about change in a substance for manufacture, qualify for Modvat credit. On the facts found, the crane was essential to the manufacturing process, so Modvat credit was admissible and the revenue's appeal failed. Case-Laws Central Excise Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97994