2001 (10) TMI 106 - HC - Central Excise

Summary

The High Court of Punjab and Haryana at Chandigarh dismissed a petition regarding the admissibility of Modvat credit on parts used for Fork Lift Trucks. The Tribunal's decision was upheld, stating that the Modvat credit is admissible even if parts are used in multiple types of motor vehicles. The petition was dismissed as no question of law was found to arise.