https://www.taxtmi.com/caselaws?id=114898 Front end loaders used within the factory to handle bagasse and feed it back into the burner for steam generation qualified as material handling equipment under clause (a) of the Explanation to Rule 57Q. On that functional use, they fell within the definition of capital goods, so denial of Modvat credit was not justified. The Revenue's challenge failed and the order allowing credit was upheld. en-us Fri, 10 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 10:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114898 Front end loaders used within the factory to handle bagasse and feed it back into the burner for steam generation qualified as material handling equipment under clause (a) of the Explanation to Rule 57Q. On that functional use, they fell within the definition of capital goods, so denial of Modvat credit was not justified. The Revenue's challenge failed and the order allowing credit was upheld. Case-Laws Central Excise Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114898