https://www.taxtmi.com/caselaws?id=88551 Capital goods credit under Rule 57Q for a baling machine depended on whether manufacture in the factory was complete only after the baling process and the RG 1 stage was reached thereafter. The eligibility question turned on that factual point because, if baling occurred before completion of manufacture, the machine could qualify as equipment used in producing or processing goods. The record did not clearly establish the RG 1 stage, and the relevant register was not produced, so the factual basis for a final determination was incomplete. The matter was therefore remitted for fresh determination of the RG 1 point. en-us Tue, 03 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88551 Capital goods credit under Rule 57Q for a baling machine depended on whether manufacture in the factory was complete only after the baling process and the RG 1 stage was reached thereafter. The eligibility question turned on that factual point because, if baling occurred before completion of manufacture, the machine could qualify as equipment used in producing or processing goods. The record did not clearly establish the RG 1 stage, and the relevant register was not produced, so the factual basis for a final determination was incomplete. The matter was therefore remitted for fresh determination of the RG 1 point. Case-Laws Central Excise Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88551