https://www.taxtmi.com/caselaws?id=100284 A cooling tower used to cool moulds in an injection moulding machine was treated as peripheral equipment integrally connected with manufacture and therefore as eligible for the benefit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal applied the approach that machinery which processes inputs or machinery and makes them ready for final production can qualify as equipment essential to completing the manufacturing process. On that basis, the assessee was allowed the benefit. en-us Thu, 06 Sep 2001 00:00:00 +0530 Tue, 31 Jan 2012 18:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100284 A cooling tower used to cool moulds in an injection moulding machine was treated as peripheral equipment integrally connected with manufacture and therefore as eligible for the benefit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal applied the approach that machinery which processes inputs or machinery and makes them ready for final production can qualify as equipment essential to completing the manufacturing process. On that basis, the assessee was allowed the benefit. Case-Laws Central Excise Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100284