2001 (9) TMI 967

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..... question arises as to whether the respondents were entitled to take Modvat credit of the duty paid on Portable Truck Loading Unit as capital goods under Rule 57Q of the C.E. Rules, 1944. Both the lower authorities concurrently held that the above goods were used in the process of manufacture of sugar in the respondents factory and hence eligible for Modvat credit under Rule 57Q. In the present a .....

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..... ted the above ground of appeal. He submits that the goods in question were used only for transporting the final product (sugar) from the respondents godown to the loading point and from there to the vehicle and, therefore, the goods cannot be treated as having been used in the manufacture of sugar. 4. I am unable to accept this plea inasmuch as it is well settled by a series of decisions of the .....

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