https://www.taxtmi.com/caselaws?id=98476 Panel boards and PVC cables were treated as capital goods under Rule 57Q because the factual finding was that they were used in the factory for supplying electricity to machines and controlling electricity supply. That finding was not challenged by the Revenue, so the reference could not be converted into a question of law on a different factual basis. The reference application was rejected, and the Revenue's challenge failed. en-us Fri, 23 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98476 Panel boards and PVC cables were treated as capital goods under Rule 57Q because the factual finding was that they were used in the factory for supplying electricity to machines and controlling electricity supply. That finding was not challenged by the Revenue, so the reference could not be converted into a question of law on a different factual basis. The reference application was rejected, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 23 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98476