https://www.taxtmi.com/caselaws?id=118647 Pipes used to carry water to the cooling zone and other plant machinery were treated as capital goods because they formed integral components or accessories essential to the functioning of the factory. The water supply through the pipes was directly connected with manufacturing operations, including cooling requirements, and therefore fell within the scope of the relevant Central Excise Rules for exemption under Notification No. 67/95-C.E. on 16-3-95. On that basis, such pipes were eligible for the exemption, as goods used within the factory for production-related plant functions can qualify as capital goods. en-us Thu, 08 Jun 2006 00:00:00 +0530 Wed, 04 Jul 2012 17:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118647 Pipes used to carry water to the cooling zone and other plant machinery were treated as capital goods because they formed integral components or accessories essential to the functioning of the factory. The water supply through the pipes was directly connected with manufacturing operations, including cooling requirements, and therefore fell within the scope of the relevant Central Excise Rules for exemption under Notification No. 67/95-C.E. on 16-3-95. On that basis, such pipes were eligible for the exemption, as goods used within the factory for production-related plant functions can qualify as capital goods. Case-Laws Central Excise Thu, 08 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118647