https://www.taxtmi.com/caselaws?id=105644 Truck loading machine was treated as material handling equipment used in the factory, and the record did not displace the prima facie view that it qualified as capital goods for Modvat credit. The other disputed goods were also found prima facie eligible during the relevant period, supporting stay to that extent. Credit on tyres, however, was not sustained because they were not shown to be eligible as capital goods and the required declaration remained unproved. Partial pre-deposit was therefore directed, with stay granted only on compliance for the balance. en-us Fri, 22 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105644 Truck loading machine was treated as material handling equipment used in the factory, and the record did not displace the prima facie view that it qualified as capital goods for Modvat credit. The other disputed goods were also found prima facie eligible during the relevant period, supporting stay to that extent. Credit on tyres, however, was not sustained because they were not shown to be eligible as capital goods and the required declaration remained unproved. Partial pre-deposit was therefore directed, with stay granted only on compliance for the balance. Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105644