1999 (12) TMI 413

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....r the Respondents. [Order per : G.R. Sharma, Member (T)]. - The Revenue has filed this application stating that a point of law arises out of the Tribunal's order No. A/863/97-NB [1997 (96) E.L.T. (165) (T)]. The point of law reads "Whether refractory bricks, conveyor belt and through flow mixer are capital goods under Rule 57Q and whether it can be said that these 3 items are used for produc....

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....ts used in the manufacture of final products, therefore no question of any reference to any High Court arises. 4. Insofar as conveyor belt is concerned, we find that this item is material handling equipment. The Hon'ble Patna High Court while considering the eligibility to modvat credit of EOT crane held that EOT crane being material handling equipments are essential in the process of manu....