https://www.taxtmi.com/caselaws?id=92196 Credit under Rule 57Q was admissible for an electrical hoist, static convertor, air circuit breaker and fuse switch unit because the hoist functioned as material-handling equipment essential to the production flow, moving paper to the cutting point without manual labour, and the other items operated as electrical equipment for conversion, protection, switching, control and distribution in the paper machine. Applying the explanation to Rule 57Q and supporting Tribunal decisions, the items were treated as capital goods. Credit was therefore allowable on all disputed items and the Revenue challenge failed. en-us Thu, 19 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 14:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92196 Credit under Rule 57Q was admissible for an electrical hoist, static convertor, air circuit breaker and fuse switch unit because the hoist functioned as material-handling equipment essential to the production flow, moving paper to the cutting point without manual labour, and the other items operated as electrical equipment for conversion, protection, switching, control and distribution in the paper machine. Applying the explanation to Rule 57Q and supporting Tribunal decisions, the items were treated as capital goods. Credit was therefore allowable on all disputed items and the Revenue challenge failed. Case-Laws Central Excise Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92196