https://www.taxtmi.com/caselaws?id=104607 Testing apparatus used to check gear-tooth hardness in gear motors was treated as eligible capital equipment under Rule 57Q because it was deployed in the manufacturing stream at a stage necessary for inspection and marketable completion of the goods. The analysis applied a liberal interpretation of Rule 57Q and Section 2(f) of the Central Excise Act, recognising that processes incidental or ancillary to completion of manufactured products can form part of manufacture. On that basis, testing and measuring equipment used for such necessary in-process verification qualified for the benefit. en-us Mon, 03 Sep 2001 00:00:00 +0530 Wed, 29 Feb 2012 17:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104607 Testing apparatus used to check gear-tooth hardness in gear motors was treated as eligible capital equipment under Rule 57Q because it was deployed in the manufacturing stream at a stage necessary for inspection and marketable completion of the goods. The analysis applied a liberal interpretation of Rule 57Q and Section 2(f) of the Central Excise Act, recognising that processes incidental or ancillary to completion of manufactured products can form part of manufacture. On that basis, testing and measuring equipment used for such necessary in-process verification qualified for the benefit. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104607