https://www.taxtmi.com/caselaws?id=96112 Iron and steel trollies used as material handling equipment for auto parts were treated as capital goods under Rule 57Q because the phrase "used for producing or processing of any goods" was construed broadly, following Surya Roshni and Jawahar Mills. On that basis, the equipment qualified for capital goods credit and was not confined to items directly and actually needed to bring out the final products. Having been treated as capital goods, the same equipment could not simultaneously be classified as inputs for Notification No. 217/86-C.E. The exemption claim under that notification therefore failed. en-us Tue, 27 Mar 2001 00:00:00 +0530 Sat, 17 Dec 2011 13:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96112 Iron and steel trollies used as material handling equipment for auto parts were treated as capital goods under Rule 57Q because the phrase "used for producing or processing of any goods" was construed broadly, following Surya Roshni and Jawahar Mills. On that basis, the equipment qualified for capital goods credit and was not confined to items directly and actually needed to bring out the final products. Having been treated as capital goods, the same equipment could not simultaneously be classified as inputs for Notification No. 217/86-C.E. The exemption claim under that notification therefore failed. Case-Laws Central Excise Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96112