https://www.taxtmi.com/caselaws?id=112798 Lead sheets used as corrosion-resistant cladding for rayon yarn machinery were treated as eligible capital goods under Rule 57Q because they formed an integral protective part of manufacturing equipment and were necessary in the acidic process environment. Glass tubing used in the rayon spinning machine was also treated as eligible capital goods because it functioned as an essential machine component guiding yarn movement, rather than as a mere maintenance item. The impugned order was set aside, and both disputed items were held eligible for capital goods treatment. en-us Wed, 19 Nov 2003 00:00:00 +0530 Tue, 01 May 2012 17:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112798 Lead sheets used as corrosion-resistant cladding for rayon yarn machinery were treated as eligible capital goods under Rule 57Q because they formed an integral protective part of manufacturing equipment and were necessary in the acidic process environment. Glass tubing used in the rayon spinning machine was also treated as eligible capital goods because it functioned as an essential machine component guiding yarn movement, rather than as a mere maintenance item. The impugned order was set aside, and both disputed items were held eligible for capital goods treatment. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112798