2000 (9) TMI 660

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....al arises from Order-in-Appeal No. 249/97(M), dated 15-10-1997 denying the Modvat credit on tyres and tubes meant for the flow cars, which are used within the factory for movement of materials. The Assistant Commissioner's impugned order held that Modvat credit is not available on the flow cars and as a result its spares tyres and tubes also will fall under the same category and on that plea the M....

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....00 [2001 (130) E.L.T. 752 (Tribunal)]. It is his contention that the flow cars are having same functions that of fork lift as well as Morris 1 Ton capacity geared trolley and all these three items perform the same function of material handling equipment and used within the factory, hence, in terms of these judgments, in the present case, the main item itself is eligible for Modvat credit and its s....

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....been held to be eligible for Modvat credit in terms of the ratio of the judgments cited above. The impugned item in the present case namely flow car is admittedly utilised for transport of components from one place to another within the factory which is recorded in the Order-in-Original. There is no dispute with regard to flow car activity of transporting raw materials within the factory, therefor....