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    <title>2000 (5) TMI 270 - CEGAT, NEW DELHI</title>
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    <description>A reference application on the maintainability of a legal question was allowed where the Tribunal had to consider whether electric distribution equipment such as transformers, cables, fuses and electric motors used in manufacture qualified as capital goods under Rule 57Q. The Tribunal noted that the same issue was already before the Bombay High Court and that an SLP in a related matter had been admitted by the Supreme Court. On that basis, it held that a question of law arose from its earlier order and referred the question to the Rajasthan High Court for determination, without deciding the substantive eligibility of the equipment.</description>
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    <pubDate>Fri, 05 May 2000 00:00:00 +0530</pubDate>
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      <title>2000 (5) TMI 270 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93560</link>
      <description>A reference application on the maintainability of a legal question was allowed where the Tribunal had to consider whether electric distribution equipment such as transformers, cables, fuses and electric motors used in manufacture qualified as capital goods under Rule 57Q. The Tribunal noted that the same issue was already before the Bombay High Court and that an SLP in a related matter had been admitted by the Supreme Court. On that basis, it held that a question of law arose from its earlier order and referred the question to the Rajasthan High Court for determination, without deciding the substantive eligibility of the equipment.</description>
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      <pubDate>Fri, 05 May 2000 00:00:00 +0530</pubDate>
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