https://www.taxtmi.com/caselaws?id=89402 A printing machine used to mark batch number, date of manufacture and maximum retail price on plastic containers of lubricating oil was treated as capital goods under Rule 57Q because the printing activity formed an integral part of making the product marketable. Although the containers were not manufactured by the assessee, the mandatory packing and marking requirements were held to be part of the manufacturing process for marketability. On that basis, the machine qualified for credit as eligible capital goods. en-us Thu, 15 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89402 A printing machine used to mark batch number, date of manufacture and maximum retail price on plastic containers of lubricating oil was treated as capital goods under Rule 57Q because the printing activity formed an integral part of making the product marketable. Although the containers were not manufactured by the assessee, the mandatory packing and marking requirements were held to be part of the manufacturing process for marketability. On that basis, the machine qualified for credit as eligible capital goods. Case-Laws Central Excise Thu, 15 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89402