https://www.taxtmi.com/caselaws?id=89001 Conflicting Tribunal views on the scope of capital goods credit under Rule 57Q and the role of Rule 57S were treated as sufficient to raise a question of law for reference to the High Court. Earlier decisions had viewed Rule 57S as procedural and Rule 57Q as the substantive provision governing eligibility for capital goods credit. The matter was examined only to see whether the divergence justified a reference, not to decide entitlement on merits. A referable question of law was therefore found and the reference application succeeded. en-us Mon, 16 Mar 1998 00:00:00 +0530 Thu, 22 Sep 2011 17:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89001 Conflicting Tribunal views on the scope of capital goods credit under Rule 57Q and the role of Rule 57S were treated as sufficient to raise a question of law for reference to the High Court. Earlier decisions had viewed Rule 57S as procedural and Rule 57Q as the substantive provision governing eligibility for capital goods credit. The matter was examined only to see whether the divergence justified a reference, not to decide entitlement on merits. A referable question of law was therefore found and the reference application succeeded. Case-Laws Central Excise Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89001