https://www.taxtmi.com/caselaws?id=91196 Capacitors used in electric motors attached to an electrical resistance welding plant were treated as eligible capital goods under Rule 57Q because the motors formed part of the plant and supplied motive power for manufacturing the final goods. On that factual basis, the Tribunal saw no reason to deny capital goods character merely because the components were not separately explained, and it dealt with the issue without relying on the cited case law. The Revenue's appeal therefore failed. en-us Fri, 05 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91196 Capacitors used in electric motors attached to an electrical resistance welding plant were treated as eligible capital goods under Rule 57Q because the motors formed part of the plant and supplied motive power for manufacturing the final goods. On that factual basis, the Tribunal saw no reason to deny capital goods character merely because the components were not separately explained, and it dealt with the issue without relying on the cited case law. The Revenue's appeal therefore failed. Case-Laws Central Excise Fri, 05 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91196