https://www.taxtmi.com/caselaws?id=96120 Measuring and testing instruments used to assess finished goods are treated as capital goods under Rule 57Q of the Central Excise Rules, 1944. The definition of "plant" is of wide import and is not confined to items directly used in production; goods necessary to make the manufacturing process possible also fall within capital goods. Because the rule does not require direct use in actual production or processing, measuring instruments used in relation to manufacture are covered. The Revenue's request for reference was therefore held not sustainable. en-us Wed, 11 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 14:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96120 Measuring and testing instruments used to assess finished goods are treated as capital goods under Rule 57Q of the Central Excise Rules, 1944. The definition of "plant" is of wide import and is not confined to items directly used in production; goods necessary to make the manufacturing process possible also fall within capital goods. Because the rule does not require direct use in actual production or processing, measuring instruments used in relation to manufacture are covered. The Revenue's request for reference was therefore held not sustainable. Case-Laws Central Excise Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96120