https://www.taxtmi.com/caselaws?id=101782 Dumper tyres could qualify as capital goods under Rule 57Q only if the dumpers and crushers were used within the factory limits as defined by the Central Excise law. Their eligibility turned on the factual location of the crushers and the approved factory plan: if the crushers were inside the factory, the dumpers would be treated as used for in-factory transport of raw material, supporting credit; if outside, the claim would fail. The record did not conclusively establish the decisive facts, and the matter was remanded for fresh verification and reconsideration in accordance with law, with the earlier orders set aside. en-us Tue, 16 Apr 2002 00:00:00 +0530 Sat, 11 Feb 2012 11:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101782 Dumper tyres could qualify as capital goods under Rule 57Q only if the dumpers and crushers were used within the factory limits as defined by the Central Excise law. Their eligibility turned on the factual location of the crushers and the approved factory plan: if the crushers were inside the factory, the dumpers would be treated as used for in-factory transport of raw material, supporting credit; if outside, the claim would fail. The record did not conclusively establish the decisive facts, and the matter was remanded for fresh verification and reconsideration in accordance with law, with the earlier orders set aside. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101782