https://www.taxtmi.com/caselaws?id=109818 Rule 57Q credit on refrigeration compressor and allied equipment had to be reconsidered because the amended definition of capital goods effective from 16-3-1995 was not properly addressed. The governing test, as explained in Jawahar Mills, treated use in the factory as the relevant criterion rather than a direct nexus with manufacture. As the Commissioner (Appeals) had not clearly examined the amendment while allowing credit, a de novo review was required. The matter was therefore remanded for fresh decision in accordance with law. en-us Wed, 19 Mar 2003 00:00:00 +0530 Thu, 12 Apr 2012 11:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109818 Rule 57Q credit on refrigeration compressor and allied equipment had to be reconsidered because the amended definition of capital goods effective from 16-3-1995 was not properly addressed. The governing test, as explained in Jawahar Mills, treated use in the factory as the relevant criterion rather than a direct nexus with manufacture. As the Commissioner (Appeals) had not clearly examined the amendment while allowing credit, a de novo review was required. The matter was therefore remanded for fresh decision in accordance with law. Case-Laws Central Excise Wed, 19 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109818