https://www.taxtmi.com/caselaws?id=94679 The tribunal decides to refer the question of whether goods like electric distribution equipment, essential for modern manufacturing processes, qualify as capital goods under Rule 57Q(1) Explanation to the High Court for clarity. The judge acknowledges the interpretational ambiguity and practical implications, emphasizing the dual role some goods play in production. The parties agree to reformulate the question for High Court reference, seeking a definitive ruling on the classification of items such as transformers, cables, and electric motors as capital goods. en-us Tue, 04 Jan 2000 00:00:00 +0530 Sat, 03 Dec 2011 10:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94679 The tribunal decides to refer the question of whether goods like electric distribution equipment, essential for modern manufacturing processes, qualify as capital goods under Rule 57Q(1) Explanation to the High Court for clarity. The judge acknowledges the interpretational ambiguity and practical implications, emphasizing the dual role some goods play in production. The parties agree to reformulate the question for High Court reference, seeking a definitive ruling on the classification of items such as transformers, cables, and electric motors as capital goods. Case-Laws Central Excise Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94679