https://www.taxtmi.com/caselaws?id=110514 Rule 57Q capital goods credit was confined to goods used in the manufacture of dutiable final products, so machinery used only at an earlier stage did not qualify. A sand mix muller used to prepare sand moulds could not attract credit because the moulds were the immediate end product for that machine, and the Rule 57R(2) exception for exempted or nil-rated intermediate products was held inapplicable. The same reasoning applied to a cold box core used to make sand core for metal castings: participation in an antecedent manufacturing stage was insufficient. Credit was therefore not admissible on either item. en-us Tue, 23 Sep 2003 00:00:00 +0530 Tue, 17 Apr 2012 12:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110514 Rule 57Q capital goods credit was confined to goods used in the manufacture of dutiable final products, so machinery used only at an earlier stage did not qualify. A sand mix muller used to prepare sand moulds could not attract credit because the moulds were the immediate end product for that machine, and the Rule 57R(2) exception for exempted or nil-rated intermediate products was held inapplicable. The same reasoning applied to a cold box core used to make sand core for metal castings: participation in an antecedent manufacturing stage was insufficient. Credit was therefore not admissible on either item. Case-Laws Central Excise Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110514