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<h1>Machine for Packing Welding Electrodes in Factory Deemed Capital Goods, Emphasizing Marketability Importance.</h1> <h3>Advani Oerlikon Ltd. Versus Commissioner of Central Excise, Mumbai</h3> The Mumbai appellate tribunal ruled that a machine used for packing welding electrodes in a factory qualifies as capital goods, emphasizing the importance ... - The appellate tribunal in Mumbai considered whether a machine used for packing welding electrodes and spares in a factory qualifies as capital goods. The tribunal disagreed with the Commissioner's view that the machine was not used in production after the electrodes were manufactured. It was emphasized that packing is essential for marketability, and machinery indirectly required for manufacturing processes can be considered capital goods. The tribunal allowed the appeal and set aside the previous order.