https://www.taxtmi.com/caselaws?id=92760 Under Rule 57Q, the article discusses capital goods credit for equipment used in production, processing, packing and material handling. Molasses pumps were treated as ineligible because the assessee's own earlier case had already denied credit, while diesel generator sets, safety valves, weighing machines used in packing, ACB panels, rubber flexible connection for a sugar grader, electric bus bar trunkings and an elevator for lifting sugar graders were treated as eligible. The discussion applies prior Tribunal rulings and the principle of consistency to items earlier decided in the assessee's own case, concluding that equipment integral to the manufacturing chain falls within the relevant explanation to Rule 57Q. en-us Wed, 06 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92760 Under Rule 57Q, the article discusses capital goods credit for equipment used in production, processing, packing and material handling. Molasses pumps were treated as ineligible because the assessee's own earlier case had already denied credit, while diesel generator sets, safety valves, weighing machines used in packing, ACB panels, rubber flexible connection for a sugar grader, electric bus bar trunkings and an elevator for lifting sugar graders were treated as eligible. The discussion applies prior Tribunal rulings and the principle of consistency to items earlier decided in the assessee's own case, concluding that equipment integral to the manufacturing chain falls within the relevant explanation to Rule 57Q. Case-Laws Central Excise Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92760