https://www.taxtmi.com/caselaws?id=105592 Dumpers used to transport limestone from the quarry to the crusher were held eligible as capital goods for Modvat credit under Rule 57Q because handling and transfer of raw material were treated as integrally connected with manufacture. The Tribunal accepted that material handling equipment used in relation to manufacture falls within the rule, and the fact that the dumpers only carried raw material before the final process did not disqualify them. The objection that they were not used within the factory was also rejected because the denial had not rested on that basis. en-us Fri, 21 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 14:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105592 Dumpers used to transport limestone from the quarry to the crusher were held eligible as capital goods for Modvat credit under Rule 57Q because handling and transfer of raw material were treated as integrally connected with manufacture. The Tribunal accepted that material handling equipment used in relation to manufacture falls within the rule, and the fact that the dumpers only carried raw material before the final process did not disqualify them. The objection that they were not used within the factory was also rejected because the denial had not rested on that basis. Case-Laws Central Excise Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105592