https://www.taxtmi.com/caselaws?id=93901 A programmable logic controller used in a reheating furnace was treated as prima facie eligible as capital goods because it functioned as a component of the furnace and was required for temperature control. Rule 57Q(1) extended capital goods treatment to components, spares and accessories of machinery listed in serial number 2, so the controller did not need separate specification by name or function. On that basis, the claim was considered strongly arguable and waiver of pre-deposit of duty and penalty was granted. en-us Fri, 30 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 16:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93901 A programmable logic controller used in a reheating furnace was treated as prima facie eligible as capital goods because it functioned as a component of the furnace and was required for temperature control. Rule 57Q(1) extended capital goods treatment to components, spares and accessories of machinery listed in serial number 2, so the controller did not need separate specification by name or function. On that basis, the claim was considered strongly arguable and waiver of pre-deposit of duty and penalty was granted. Case-Laws Central Excise Fri, 30 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93901