https://www.taxtmi.com/caselaws?id=92974 Rule 57Q was construed broadly for capital goods credit, and items necessary for production could qualify even if not directly consumed in manufacture; on that basis, credit was allowed for the Frequency Converter and Motor Protection Switch. Eligibility of the ACB 2500 Amp could not be confirmed from the record because its actual function was unclear, so the issue was remanded for fresh verification and decision. In view of the credit relief granted on two items and the remand on the third, the penalty was set aside. en-us Thu, 17 Jun 1999 00:00:00 +0530 Tue, 01 Dec 2015 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92974 Rule 57Q was construed broadly for capital goods credit, and items necessary for production could qualify even if not directly consumed in manufacture; on that basis, credit was allowed for the Frequency Converter and Motor Protection Switch. Eligibility of the ACB 2500 Amp could not be confirmed from the record because its actual function was unclear, so the issue was remanded for fresh verification and decision. In view of the credit relief granted on two items and the remand on the third, the penalty was set aside. Case-Laws Central Excise Thu, 17 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92974