https://www.taxtmi.com/caselaws?id=114545 A loading machine not shown to be a shovel loader is classifiable under Heading 84.28 as material-handling equipment rather than under Heading 84.29. On that classification, the equipment qualifies for Modvat credit under Rule 57Q during the relevant period. The determining point is the specific tariff description applied to the loader: where the evidence does not establish that it is a shovel loader, the general heading for loading equipment governs, with credit eligibility following from that classification. en-us Wed, 13 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 15:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114545 A loading machine not shown to be a shovel loader is classifiable under Heading 84.28 as material-handling equipment rather than under Heading 84.29. On that classification, the equipment qualifies for Modvat credit under Rule 57Q during the relevant period. The determining point is the specific tariff description applied to the loader: where the evidence does not establish that it is a shovel loader, the general heading for loading equipment governs, with credit eligibility following from that classification. Case-Laws Central Excise Wed, 13 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114545