https://www.taxtmi.com/caselaws?id=105653 Neoprene rubber sheets used in the manufacture of gaskets were treated as capital goods for credit under Rule 57Q because, on the facts, they were used in the manufacturing process and not merely received and used in the same form. The classification had already been accepted in the assessee's own case, and the Tribunal applied its earlier orders along with the Supreme Court's ratio on the scope of capital goods credit. Credit was therefore admissible, and the Revenue's appeal failed. en-us Fri, 19 Apr 2002 00:00:00 +0530 Tue, 06 Mar 2012 17:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105653 Neoprene rubber sheets used in the manufacture of gaskets were treated as capital goods for credit under Rule 57Q because, on the facts, they were used in the manufacturing process and not merely received and used in the same form. The classification had already been accepted in the assessee's own case, and the Tribunal applied its earlier orders along with the Supreme Court's ratio on the scope of capital goods credit. Credit was therefore admissible, and the Revenue's appeal failed. Case-Laws Central Excise Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105653