https://www.taxtmi.com/caselaws?id=92760 Capital goods credit under Rule 57Q extends to equipment and components used integrally in production, processing, packing or material handling where they fall within the relevant statutory explanation. Diesel generator sets, safety valves, a packing weighing machine, ACB panels, rubber flexible connections forming part of sugar graders, electric bus bar trunkings supporting electricity generation, and elevators used to lift sugar graders qualified for credit. Earlier determinations concerning the same taxpayer's items were applied consistently. Molasses pumps remained ineligible because an earlier determination had denied credit for that item. The overall denial of credit on the remaining disputed items was unsustainable. 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 Capital goods credit under Rule 57Q extends to equipment and components used integrally in production, processing, packing or material handling where they fall within the relevant statutory explanation. Diesel generator sets, safety valves, a packing weighing machine, ACB panels, rubber flexible connections forming part of sugar graders, electric bus bar trunkings supporting electricity generation, and elevators used to lift sugar graders qualified for credit. Earlier determinations concerning the same taxpayer's items were applied consistently. Molasses pumps remained ineligible because an earlier determination had denied credit for that item. The overall denial of credit on the remaining disputed items was unsustainable. Case-Laws Central Excise Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92760