https://www.taxtmi.com/caselaws?id=88434 Stationary material handling equipment used within the factory was treated as part of the plant and qualified as capital goods under Rule 57Q because it had an integral functional nexus with production. The same reasoning extended to lifting and handling machinery, hoists, uninterruptible power supply systems, related electrical appliances, cables and control panel parts, since occasional or critical use did not break their connection with the plant. Control panels were also treated as capital goods. Items for which the adverse finding was not challenged, including pocket pyrometer, castor parts and master alloys, remained undisturbed. en-us Tue, 18 Feb 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88434 Stationary material handling equipment used within the factory was treated as part of the plant and qualified as capital goods under Rule 57Q because it had an integral functional nexus with production. The same reasoning extended to lifting and handling machinery, hoists, uninterruptible power supply systems, related electrical appliances, cables and control panel parts, since occasional or critical use did not break their connection with the plant. Control panels were also treated as capital goods. Items for which the adverse finding was not challenged, including pocket pyrometer, castor parts and master alloys, remained undisturbed. Case-Laws Central Excise Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88434