https://www.taxtmi.com/caselaws?id=47676 Modvat credit was held admissible for parts of a stacker reclaimer and for structural support of a conveyor system under Rule 57Q of the Central Excise Rules, 1944, because both were found to be integral to material handling and manufacturing. The stacker reclaimer parts were treated as parts of machinery, plant or apparatus used for producing or processing goods, even though Heading 8474.10 was not separately listed as capital goods. The conveyor structural support was treated as an essential accessory and supporting component of the conveyor system. On the Tribunal's factual findings, no substantial question of law arose, and the assessee's credit entitlement was upheld. en-us Wed, 01 Mar 2006 00:00:00 +0530 Fri, 30 Jul 2010 12:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47676 Modvat credit was held admissible for parts of a stacker reclaimer and for structural support of a conveyor system under Rule 57Q of the Central Excise Rules, 1944, because both were found to be integral to material handling and manufacturing. The stacker reclaimer parts were treated as parts of machinery, plant or apparatus used for producing or processing goods, even though Heading 8474.10 was not separately listed as capital goods. The conveyor structural support was treated as an essential accessory and supporting component of the conveyor system. On the Tribunal's factual findings, no substantial question of law arose, and the assessee's credit entitlement was upheld. Case-Laws Central Excise Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47676