https://www.taxtmi.com/caselaws?id=47611 Modvat credit under Rule 57Q is admissible on crushers, conveyor belts and related parts installed at mines where they are used to obtain crushed limestone and move it to the factory for cement manufacture. The governing principle is that capital goods and material-handling equipment used to transport raw material from the mining site to the factory can qualify for credit when supported by settled precedent on identical facts. The discussion relies on the Supreme Court's later view in Birla Corporation Ltd. and similar decisions accepting such claims, so the Revenue cannot insist on a contrary position on the same factual matrix. en-us Wed, 07 Dec 2005 00:00:00 +0530 Thu, 29 Jul 2010 18:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47611 Modvat credit under Rule 57Q is admissible on crushers, conveyor belts and related parts installed at mines where they are used to obtain crushed limestone and move it to the factory for cement manufacture. The governing principle is that capital goods and material-handling equipment used to transport raw material from the mining site to the factory can qualify for credit when supported by settled precedent on identical facts. The discussion relies on the Supreme Court's later view in Birla Corporation Ltd. and similar decisions accepting such claims, so the Revenue cannot insist on a contrary position on the same factual matrix. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47611