https://www.taxtmi.com/caselaws?id=92333 Cables, conductors, electrical terminal kits and cable trays used in a captive power plant within factory premises qualified for capital goods credit under Rule 57Q because they were used to generate and transmit power for the manufacturing plants and fell within machinery, components and accessories used in or in relation to manufacture. The Explanation to Rule 57Q was read harmoniously with Rule 57S to give effect to that expression. The disallowance of credit was therefore held unsustainable and credit was allowed in favour of the assessee. en-us Fri, 03 Jan 1997 00:00:00 +0530 Mon, 31 Oct 2011 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92333 Cables, conductors, electrical terminal kits and cable trays used in a captive power plant within factory premises qualified for capital goods credit under Rule 57Q because they were used to generate and transmit power for the manufacturing plants and fell within machinery, components and accessories used in or in relation to manufacture. The Explanation to Rule 57Q was read harmoniously with Rule 57S to give effect to that expression. The disallowance of credit was therefore held unsustainable and credit was allowed in favour of the assessee. Case-Laws Central Excise Fri, 03 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92333