9911796707
TMI Blog1999 (4) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 has taken a view that this item is ess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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 Screw, Mills Dozing system/BLMS system were cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 in order to verify the fact, the Tribunal had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e latter also clearly states that if the material handling items which are essential in manufacturing of final products, then benefit of Modvat is to be granted. In this case, the appellants had vide their letter dated 24-3-1995 explained to the Assistant Commissioner as to how the item is being utilised for movement of goods within the factory and how it is essential for the purpose of manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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