https://www.taxtmi.com/caselaws?id=87972 An EOT crane used to transport molten metal in the manufacturing process was treated as capital goods under Rule 57Q of the Central Excise Rules, 1944, even for the period before its express inclusion by Notification No. 11/95-C.E. (N.T.). The explanation to Rule 57Q was read broadly, and the decisive enquiry was the crane's actual use in a process connected with manufacture. Its eligibility could not be denied merely because cranes were specifically named only later. On the facts stated, credit was admissible and the Revenue's challenge failed. en-us Tue, 21 May 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87972 An EOT crane used to transport molten metal in the manufacturing process was treated as capital goods under Rule 57Q of the Central Excise Rules, 1944, even for the period before its express inclusion by Notification No. 11/95-C.E. (N.T.). The explanation to Rule 57Q was read broadly, and the decisive enquiry was the crane's actual use in a process connected with manufacture. Its eligibility could not be denied merely because cranes were specifically named only later. On the facts stated, credit was admissible and the Revenue's challenge failed. Case-Laws Central Excise Tue, 21 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87972