https://www.taxtmi.com/caselaws?id=52749 Plastic crates used inside the factory to move semi-finished cops from one stage of manufacture to another were treated as material handling equipment integral to the production process, making them eligible for Modvat credit under Rule 57Q. The analysis turned on the direct functional link between the crates and manufacture: because they facilitated movement of intermediate goods within the factory, they fell within the capital goods/material handling equipment category. Authorities cited by the assessee supported credit where such equipment was used in production, while decisions relied on by the Revenue were found inapplicable on the facts. en-us Fri, 23 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 15:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52749 Plastic crates used inside the factory to move semi-finished cops from one stage of manufacture to another were treated as material handling equipment integral to the production process, making them eligible for Modvat credit under Rule 57Q. The analysis turned on the direct functional link between the crates and manufacture: because they facilitated movement of intermediate goods within the factory, they fell within the capital goods/material handling equipment category. Authorities cited by the assessee supported credit where such equipment was used in production, while decisions relied on by the Revenue were found inapplicable on the facts. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52749