https://www.taxtmi.com/caselaws?id=91508 Switch gear and control gear used with D.G. sets were treated as capital goods for credit under Rule 57Q because they functioned as components regulating electricity flow and were used with specified machinery. Applying the broad interpretation in Jawahar Mills, the Tribunal held that components, spares and accessories of machinery used for producing or processing goods fall within capital goods credit. On that basis, the goods were eligible for credit and the Revenue's appeal failed. en-us Sat, 10 Jul 1999 00:00:00 +0530 Tue, 18 Oct 2011 15:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91508 Switch gear and control gear used with D.G. sets were treated as capital goods for credit under Rule 57Q because they functioned as components regulating electricity flow and were used with specified machinery. Applying the broad interpretation in Jawahar Mills, the Tribunal held that components, spares and accessories of machinery used for producing or processing goods fall within capital goods credit. On that basis, the goods were eligible for credit and the Revenue's appeal failed. Case-Laws Central Excise Sat, 10 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91508