1999 (4) TMI 198

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.... Respondents. [Order]. - This is a Revenue appeal against Order-in-Appeal No. 147/95, dated 28-2-1996 passed by Commissioner (Appeals), Tiruchirapalli granting Modvat credit on capital goods to the extent of Rs. 2,875/- in respect of one Hydraulic hand pollat truck used in the factory for movement of materials from one place to another as interpreted under Rules 57S proviso. Ld. Commissioner....

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....Rule 57Q and hence Commissioner (Appeals) has erred in granting benefit to the impugned item. 4. Ld. Advocate submits that capital goods includes even machinery and in similar circumstances in respect of overhead cranes, material handling items, etc., the Tribunal has considered the benefits and granted Modvat credits. The items were Bucket Elevator pipes and Tubes, Ducts, Metal Bellos Scr....

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....for Modvat credit under Rule 57Q. 5. Ld. SDR intervening in the matter points out that the Tribunal in the case of C.C.E. v. M.M. Forgings Ltd. as reported in 1997 (89) E.L.T. 617 (Tribunal) had held that Fork Lift used for transport of raw material from one place to another is eligible for Modvat benefit if use thereof shown by assessee to be essential for manufacture of final product and....