https://www.taxtmi.com/caselaws?id=109499 A passenger lift used in the plant not only for carrying passengers but also for handling and shifting raw materials was treated as eligible for Modvat credit under Rule 57Q. Eligibility depended on the actual use of the lift, and the record showed a qualifying functional use connected with material movement. On that factual basis, denial of credit was unjustified, and the credit was allowed in favour of the assessee. en-us Tue, 13 May 2003 00:00:00 +0530 Tue, 10 Apr 2012 15:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109499 A passenger lift used in the plant not only for carrying passengers but also for handling and shifting raw materials was treated as eligible for Modvat credit under Rule 57Q. Eligibility depended on the actual use of the lift, and the record showed a qualifying functional use connected with material movement. On that factual basis, denial of credit was unjustified, and the credit was allowed in favour of the assessee. Case-Laws Central Excise Tue, 13 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109499