https://www.taxtmi.com/caselaws?id=99364 A cane carrier chain used to move sugarcane from the cane yard to the milling section was treated as an accessory of the cane carrier and as having direct use in the manufacturing process. On that basis, material handling equipment and their parts, when used in or in relation to manufacture, were regarded as capital goods eligible for Modvat credit under Rule 57Q. Modvat credit was therefore admissible, and the Revenue's challenge failed. en-us Tue, 26 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99364 A cane carrier chain used to move sugarcane from the cane yard to the milling section was treated as an accessory of the cane carrier and as having direct use in the manufacturing process. On that basis, material handling equipment and their parts, when used in or in relation to manufacture, were regarded as capital goods eligible for Modvat credit under Rule 57Q. Modvat credit was therefore admissible, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 26 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99364