https://www.taxtmi.com/caselaws?id=117351 Modvat credit was considered admissible under Rule 57Q for a room air conditioner installed in the R&D section and for hand pallet trucks used to move raw materials and finished products within the factory. The Tribunal treated the air conditioner as equipment used for the relevant operational purpose in the manufacturing environment, and regarded the pallet trucks as material handling equipment falling within capital goods. On that basis, both items qualified for credit. en-us Thu, 22 Dec 2005 00:00:00 +0530 Fri, 22 Jun 2012 10:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117351 Modvat credit was considered admissible under Rule 57Q for a room air conditioner installed in the R&D section and for hand pallet trucks used to move raw materials and finished products within the factory. The Tribunal treated the air conditioner as equipment used for the relevant operational purpose in the manufacturing environment, and regarded the pallet trucks as material handling equipment falling within capital goods. On that basis, both items qualified for credit. Case-Laws Central Excise Thu, 22 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117351