https://www.taxtmi.com/caselaws?id=112737 Electro pneumatic special purpose machines, balancing machines, gauges and load cells used in manufacturing clutch assemblies were treated as capital goods because they were integral to ensuring correct dimensions, balance and design parameters of the final product. Items necessary for the manufacturing process fell within Rule 57Q, so the duty paid on them was eligible for credit in favour of the assessee. en-us Wed, 08 Oct 2003 00:00:00 +0530 Tue, 01 May 2012 15:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112737 Electro pneumatic special purpose machines, balancing machines, gauges and load cells used in manufacturing clutch assemblies were treated as capital goods because they were integral to ensuring correct dimensions, balance and design parameters of the final product. Items necessary for the manufacturing process fell within Rule 57Q, so the duty paid on them was eligible for credit in favour of the assessee. Case-Laws Central Excise Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112737