https://www.taxtmi.com/caselaws?id=105316 Equipment used to move sugar from the godown to the loading point was treated as used in the process of manufacture because an activity necessary to make the final product marketable forms part of manufacture. On that basis, the portable truck loading unit fell within capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944, and the Revenue's challenge failed. en-us Fri, 21 Sep 2001 00:00:00 +0530 Mon, 05 Mar 2012 12:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105316 Equipment used to move sugar from the godown to the loading point was treated as used in the process of manufacture because an activity necessary to make the final product marketable forms part of manufacture. On that basis, the portable truck loading unit fell within capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 21 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105316