https://www.taxtmi.com/caselaws?id=95577 An electronic weighing machine was treated as eligible for capital goods credit under Rule 57Q because the capital goods definition extended to machinery, plant, equipment, apparatus, tools or appliances used in producing or processing goods or in bringing about a change in substance for manufacture. Although the machine did not itself produce or process goods, its function was materially comparable to a weighbridge, which was specifically included in the Explanation. The commentary also notes prior decisions recognising weighing machines as necessary equipment connected with manufacture and marketing, supporting the view that equipment with a necessary nexus to manufacturing can qualify for credit. en-us Fri, 21 Jan 2000 00:00:00 +0530 Tue, 13 Dec 2011 15:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95577 An electronic weighing machine was treated as eligible for capital goods credit under Rule 57Q because the capital goods definition extended to machinery, plant, equipment, apparatus, tools or appliances used in producing or processing goods or in bringing about a change in substance for manufacture. Although the machine did not itself produce or process goods, its function was materially comparable to a weighbridge, which was specifically included in the Explanation. The commentary also notes prior decisions recognising weighing machines as necessary equipment connected with manufacture and marketing, supporting the view that equipment with a necessary nexus to manufacturing can qualify for credit. Case-Laws Central Excise Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95577