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TMI Blog1997 (4) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : T.P. Nambiar, Member (J)]. This reference application is filed by the Department to refer the following questions of law to the Hon ble High Court : (1) Explanation (1)(a) to Rule 57Q of Central Excise Rules, 1944 defined capital goods as Machines, Machinery, Plant, Equipment, Apparatus, Tools or Appliances used for producing or processing of any goods or bringing about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 2. The learned SDR Shri Victor Thyagaraj in the first instance pointed out that there is a decision of the learned Single Member of the Tribunal in Order No. 646/96, dated 16-4-1996. He also pointed out that in the facts and circumstances of the case the respondents are not entitled to the benefit of Modvat credit with respect to the Fork Lifts which have been used by them. In this connectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork Lifts is essential in the respondents; factory and without the use of the same the respondents would not be able to manufacture the final product. In this connection he pointed out that this observation of the Tribunal was based on the decision to the Hon ble Supreme Court in the case of Collector of Central Excise v. Rajasthan State Chemical Works reported in 1991 (55) E.L.T. 444. He has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered the scope of lifting processes in the factory of the assessee. In that case the Hon ble Supreme Court held that handling would also be a process in the context of the notified finished products in case it could be shown that without the function of handling the final product could not be manufactured. In the light of the above principles laid down by the Hon ble Supreme Court we held in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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