https://www.taxtmi.com/caselaws?id=114295 Bulldozers used inside the factory for moving clinker and handling raw materials were treated as capital goods under Rule 57Q because material handling machinery used in the manufacturing process falls within its functional scope, so Modvat credit was allowed. Spares of a locomotive engine, sodium silicate, Nalcool 2000, and silicon fluid were not eligible because the locomotive engine was not treated as qualifying material handling equipment and the other items were used only for maintenance, not for manufacture; credit was disallowed. Spares of dumpers used to transport limestone from the captive mine to the crusher were eligible, as the dumpers were held integrally connected with manufacture and their spares shared that status. en-us Fri, 02 Apr 2004 00:00:00 +0530 Mon, 14 May 2012 14:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114295 Bulldozers used inside the factory for moving clinker and handling raw materials were treated as capital goods under Rule 57Q because material handling machinery used in the manufacturing process falls within its functional scope, so Modvat credit was allowed. Spares of a locomotive engine, sodium silicate, Nalcool 2000, and silicon fluid were not eligible because the locomotive engine was not treated as qualifying material handling equipment and the other items were used only for maintenance, not for manufacture; credit was disallowed. Spares of dumpers used to transport limestone from the captive mine to the crusher were eligible, as the dumpers were held integrally connected with manufacture and their spares shared that status. Case-Laws Central Excise Fri, 02 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114295