https://www.taxtmi.com/caselaws?id=184435 Pitch loading buckets used as material-handling equipment were treated as eligible capital goods for Modvat credit under Rule 57Q for the relevant period. The analysis applies the settled principle that notifications expanding the scope of capital goods, including Notifications No. 11/95-CE (N.T.) and No. 14/96-CE (N.T.), operate only from their respective effective dates and do not govern earlier periods unless the goods were already covered by the pre-existing rule. On that basis, the equipment fell within the applicable category for the disputed period, and the Revenue's objection failed. en-us Wed, 07 Nov 2001 00:00:00 +0530 Fri, 08 Jul 2016 15:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184435 Pitch loading buckets used as material-handling equipment were treated as eligible capital goods for Modvat credit under Rule 57Q for the relevant period. The analysis applies the settled principle that notifications expanding the scope of capital goods, including Notifications No. 11/95-CE (N.T.) and No. 14/96-CE (N.T.), operate only from their respective effective dates and do not govern earlier periods unless the goods were already covered by the pre-existing rule. On that basis, the equipment fell within the applicable category for the disputed period, and the Revenue's objection failed. Case-Laws Central Excise Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184435