https://www.taxtmi.com/caselaws?id=183383 The Tribunal allowed the appeals, setting aside the order denying modvat credit on the Ship Unloader as Capital Goods due to its distance from the factory. Relying on the Apex court's ruling in Vikram Cement case and other judgments, it was established that such Capital Goods are crucial for the manufacturing process. The Tribunal emphasized the necessity of the Ship Unloader for transporting inputs to the factory, ultimately granting the appellants eligibility for modvat credit and overturning the initial decision, with potential consequential relief granted and penalty in one appeal set aside. en-us Mon, 22 May 2006 00:00:00 +0530 Wed, 08 Jun 2016 10:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183383 The Tribunal allowed the appeals, setting aside the order denying modvat credit on the Ship Unloader as Capital Goods due to its distance from the factory. Relying on the Apex court's ruling in Vikram Cement case and other judgments, it was established that such Capital Goods are crucial for the manufacturing process. The Tribunal emphasized the necessity of the Ship Unloader for transporting inputs to the factory, ultimately granting the appellants eligibility for modvat credit and overturning the initial decision, with potential consequential relief granted and penalty in one appeal set aside. Case-Laws Central Excise Mon, 22 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183383