https://www.taxtmi.com/caselaws?id=96447 Capital goods credit under Rule 57Q was held admissible for an HPLC column used in chromatography, parts of HPLC, and a Multipurpose Electronic Platform because the items were used in the manufacture of bulk drugs. Applying a broad construction of capital goods, the text states that machinery, plant, tools and appliances used for producing or processing goods, or for bringing about a change in any substance for manufacture, fall within the rule. On that basis, the HPLC column and Multipurpose Electronic Platform qualified as items used in manufacture, and the HPLC parts were covered as components; the disallowance was set aside. en-us Mon, 16 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96447 Capital goods credit under Rule 57Q was held admissible for an HPLC column used in chromatography, parts of HPLC, and a Multipurpose Electronic Platform because the items were used in the manufacture of bulk drugs. Applying a broad construction of capital goods, the text states that machinery, plant, tools and appliances used for producing or processing goods, or for bringing about a change in any substance for manufacture, fall within the rule. On that basis, the HPLC column and Multipurpose Electronic Platform qualified as items used in manufacture, and the HPLC parts were covered as components; the disallowance was set aside. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96447