https://www.taxtmi.com/caselaws?id=88281 Machinery used to wind yarn from spindle stage into cones was treated as prima facie capital goods under Rule 57Q of the Central Excise Rules, 1944, where the process was said to make the yarn marketable and to effect a commercially different form or identity. The Tribunal held that the expression "change" in Rule 57Q was not confined to physical or chemical change and could include a change in commercial identity or form. On that prima facie basis, and because the applicant showed a strong case on eligibility of the autoconer and its accessories, pre-deposit of duty and penalty was waived and stay of recovery was granted. en-us Mon, 22 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 16:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88281 Machinery used to wind yarn from spindle stage into cones was treated as prima facie capital goods under Rule 57Q of the Central Excise Rules, 1944, where the process was said to make the yarn marketable and to effect a commercially different form or identity. The Tribunal held that the expression "change" in Rule 57Q was not confined to physical or chemical change and could include a change in commercial identity or form. On that prima facie basis, and because the applicant showed a strong case on eligibility of the autoconer and its accessories, pre-deposit of duty and penalty was waived and stay of recovery was granted. Case-Laws Central Excise Mon, 22 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88281