https://www.taxtmi.com/caselaws?id=97408 Air-conditioners used to maintain the controlled temperature and dust-free environment required for pharmaceutical manufacture and CNC machine operation were treated as capital goods under Rule 57Q, read with Rule 57S, because the expression covers goods used in or in relation to manufacture. The commentary states that such equipment can qualify where it is necessary for the manufacturing process and production conditions. Once credit entitlement was accepted, the related penalties had no and were set aside, and the credit disallowance was held unsustainable. en-us Mon, 13 Jan 1997 00:00:00 +0530 Wed, 22 Feb 2012 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97408 Air-conditioners used to maintain the controlled temperature and dust-free environment required for pharmaceutical manufacture and CNC machine operation were treated as capital goods under Rule 57Q, read with Rule 57S, because the expression covers goods used in or in relation to manufacture. The commentary states that such equipment can qualify where it is necessary for the manufacturing process and production conditions. Once credit entitlement was accepted, the related penalties had no and were set aside, and the credit disallowance was held unsustainable. Case-Laws Central Excise Mon, 13 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97408