https://www.taxtmi.com/caselaws?id=98650 The non-contact infrared temperature measuring system was treated as capital goods because it formed an integral part of the induction heater used in forging manufacture. The analysis applied the settled principle that the expression "capital goods" has a wide ambit under Rule 57Q and must be assessed by reference to the item's use in the manufacturing process. On that basis, the equipment fell within the relevant explanation to Rule 57Q and was covered by the rule, so the Revenue's challenge failed. en-us Tue, 21 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 14:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98650 The non-contact infrared temperature measuring system was treated as capital goods because it formed an integral part of the induction heater used in forging manufacture. The analysis applied the settled principle that the expression "capital goods" has a wide ambit under Rule 57Q and must be assessed by reference to the item's use in the manufacturing process. On that basis, the equipment fell within the relevant explanation to Rule 57Q and was covered by the rule, so the Revenue's challenge failed. Case-Laws Central Excise Tue, 21 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98650