https://www.taxtmi.com/caselaws?id=210405 The High Court partially allowed the application, directing the Tribunal to refer substantial questions of law for further adjudication under the Central Excise Act, 1944. This decision aimed to clarify the interpretation of the definition of 'capital goods' in relation to pollution control equipments and material handling machinery/equipments, ensuring consistency and accuracy in their classification under the Central Excise Rules, 1944. en-us Tue, 01 Nov 2011 00:00:00 +0530 Fri, 10 Feb 2012 06:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210405 The High Court partially allowed the application, directing the Tribunal to refer substantial questions of law for further adjudication under the Central Excise Act, 1944. This decision aimed to clarify the interpretation of the definition of 'capital goods' in relation to pollution control equipments and material handling machinery/equipments, ensuring consistency and accuracy in their classification under the Central Excise Rules, 1944. Case-Laws Central Excise Tue, 01 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210405