https://www.taxtmi.com/caselaws?id=106143 Eligibility as capital goods under Rule 57Q turns on the item's functional use in the manufacturing process. A water tank used to store water for softening and supply to a cooling tower did not qualify because the record did not establish a clear nexus between the stored water and any manufacturing activity connected with cored wire of ferro alloys. In the absence of evidence showing that functional link, the tank could not be treated as capital goods, and the claim for duty relief failed. en-us Thu, 14 Feb 2002 00:00:00 +0530 Mon, 12 Mar 2012 17:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106143 Eligibility as capital goods under Rule 57Q turns on the item's functional use in the manufacturing process. A water tank used to store water for softening and supply to a cooling tower did not qualify because the record did not establish a clear nexus between the stored water and any manufacturing activity connected with cored wire of ferro alloys. In the absence of evidence showing that functional link, the tank could not be treated as capital goods, and the claim for duty relief failed. Case-Laws Central Excise Thu, 14 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106143