Capital goods definition for integral machine parts defeats reference on proposed question of law.

Control panels were treated as integral parts of magnetic lifts and not as independently operable equipment. Because the lifts themselves were not entitled to capital goods benefit, the Tribunal applied the capital goods definition to the machine and its parts and found that the Revenue's proposed question of law did not arise from the final order. The reference application was therefore held not maintainable and was rejected in favour of the assessee.

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Issues: Whether the question of law proposed by the Revenue arose from the final order so as to warrant reference under Rule 57Q of the Central Excise Rules, 1944.

Analysis: The control panels were found to be integral parts of magnetic lifts and incapable of independent operation. Since the lifts themselves were not entitled to the benefit of capital goods, the Tribunal applied the definition of capital goods to include parts of the machine and held that the proposed question did not arise from the final order.

Conclusion: The reference application was not maintainable and was rejected, in favour of the assessee.

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