https://www.taxtmi.com/caselaws?id=118272 Materials used for RCC foundations and civil construction to install machinery are not capital goods under Rule 57Q because they remain civil construction materials and the term "plant" does not extend to immovable foundation work. Switchboards, panels and cables are treated as eligible capital goods where they regulate power supply and form part of machinery operation; micro generating sets are not excluded merely by a specific restriction on higher-capacity sets, and welding sets require factual proof of actual use. Equipment used in a captive mine may also qualify where the mine forms part of an integrated factory unit, but that depends on a factual finding on the mine-factory relationship. en-us Wed, 31 May 2006 00:00:00 +0530 Sat, 24 Feb 2024 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118272 Materials used for RCC foundations and civil construction to install machinery are not capital goods under Rule 57Q because they remain civil construction materials and the term "plant" does not extend to immovable foundation work. Switchboards, panels and cables are treated as eligible capital goods where they regulate power supply and form part of machinery operation; micro generating sets are not excluded merely by a specific restriction on higher-capacity sets, and welding sets require factual proof of actual use. Equipment used in a captive mine may also qualify where the mine forms part of an integrated factory unit, but that depends on a factual finding on the mine-factory relationship. Case-Laws Central Excise Wed, 31 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118272