https://www.taxtmi.com/caselaws?id=87919 Cement and steel structurals used to erect a blast furnace were held not to fall within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944, because they are construction materials used to bring the furnace into existence rather than items used in production or processing. Although a blast furnace itself may be machinery employed in manufacture, the materials for its erection are anterior to its operational use and do not acquire capital goods status on that basis. The Tribunal therefore found no referable question of law under Section 35G of the Central Excise Act, 1944, and rejected the reference application. en-us Fri, 26 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 17:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87919 Cement and steel structurals used to erect a blast furnace were held not to fall within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944, because they are construction materials used to bring the furnace into existence rather than items used in production or processing. Although a blast furnace itself may be machinery employed in manufacture, the materials for its erection are anterior to its operational use and do not acquire capital goods status on that basis. The Tribunal therefore found no referable question of law under Section 35G of the Central Excise Act, 1944, and rejected the reference application. Case-Laws Central Excise Fri, 26 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87919