https://www.taxtmi.com/caselaws?id=96006 Credit on a portable platform scale used for weighing goods in the factory was treated as admissible capital goods under Rule 57Q(1), because the rule did not require a weigh-bridge to be permanently fixed to the ground and the equipment was actually used in the manufacturing process. The appellate view was that the absence of a ground-fitted weigh-bridge did not defeat eligibility where the portable weighing machine served the same functional purpose. The departmental challenge to the credit allowance therefore failed, and the order allowing credit on the scale was sustained. en-us Mon, 23 Apr 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96006 Credit on a portable platform scale used for weighing goods in the factory was treated as admissible capital goods under Rule 57Q(1), because the rule did not require a weigh-bridge to be permanently fixed to the ground and the equipment was actually used in the manufacturing process. The appellate view was that the absence of a ground-fitted weigh-bridge did not defeat eligibility where the portable weighing machine served the same functional purpose. The departmental challenge to the credit allowance therefore failed, and the order allowing credit on the scale was sustained. Case-Laws Central Excise Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96006