https://www.taxtmi.com/caselaws?id=100618 Measuring and checking instruments used in a factory can qualify as capital goods under Rule 57Q if they are essential to the manufacturing process. The Tribunal rejected the narrow view that such items must themselves directly produce, process, or physically change the goods. Instruments used to verify dimensions and specifications at different stages of manufacture were treated as covered machinery or apparatus for credit purposes. On that reasoning, the instruments were held eligible for credit under Rule 57Q, and the departmental appeal failed. en-us Sat, 11 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100618 Measuring and checking instruments used in a factory can qualify as capital goods under Rule 57Q if they are essential to the manufacturing process. The Tribunal rejected the narrow view that such items must themselves directly produce, process, or physically change the goods. Instruments used to verify dimensions and specifications at different stages of manufacture were treated as covered machinery or apparatus for credit purposes. On that reasoning, the instruments were held eligible for credit under Rule 57Q, and the departmental appeal failed. Case-Laws Central Excise Sat, 11 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100618