Capital goods credit for liquefied chlorine containers was upheld under Rule 57Q on prior Tribunal reasoning.

Tanks and cylinders used for liquefied chlorine gas were treated as capital goods under Rule 57Q by applying the Tribunal's earlier interpretation that chlorine containers fall within that provision. On that reasoning, the denial of credit was unsustainable, and the credit claim was allowed with consequential relief.

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Issues: Whether tanks or cylinders containing liquefied chlorine gas were eligible as capital goods for credit under Rule 57Q.

Analysis: The Tribunal followed its earlier decision holding chlorine cylinders to be capital goods under Rule 57Q and applied the same reasoning to tanks containing liquefied chlorine gas.

Conclusion: The tanks or chlorine containers were eligible capital goods under Rule 57Q, and denial of credit was unsustainable.

Final Conclusion: The appeals succeeded and the order denying credit was set aside, with consequential relief according to law.

Ratio Decidendi: Containers or cylinders used for liquefied chlorine gas are capital goods within Rule 57Q when the Tribunal's earlier interpretation of the provision is applied.

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