https://www.taxtmi.com/caselaws?id=99147 Rule 57Q treated capital goods as machines, machinery, plant, equipment, appliances or tools used for producing or processing goods, including spare parts, components and accessories of such items. The document examines whether wires and cables could fall within that description, either as machinery or as accessories used in manufacture. On that basis, the Tribunal viewed the issue as a question of law requiring High Court consideration, and the reference application was allowed with the question referred. en-us Fri, 25 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 13:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99147 Rule 57Q treated capital goods as machines, machinery, plant, equipment, appliances or tools used for producing or processing goods, including spare parts, components and accessories of such items. The document examines whether wires and cables could fall within that description, either as machinery or as accessories used in manufacture. On that basis, the Tribunal viewed the issue as a question of law requiring High Court consideration, and the reference application was allowed with the question referred. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99147