https://www.taxtmi.com/caselaws?id=174893 Packing machinery used after manufacture for welding electrodes was treated as capital goods because packing was commercially necessary for marketability, protection of the goods, and identification of the manufacturer and product. Machinery not directly used in manufacture may still fall within Rule 57Q if it is necessary for the manufacturing process or to render the goods marketable. Applying that principle and supporting Tribunal authority, the packing machine and its spares were held eligible as capital goods, and credit was admissible. en-us Thu, 21 Sep 2000 00:00:00 +0530 Tue, 27 Oct 2015 15:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174893 Packing machinery used after manufacture for welding electrodes was treated as capital goods because packing was commercially necessary for marketability, protection of the goods, and identification of the manufacturer and product. Machinery not directly used in manufacture may still fall within Rule 57Q if it is necessary for the manufacturing process or to render the goods marketable. Applying that principle and supporting Tribunal authority, the packing machine and its spares were held eligible as capital goods, and credit was admissible. Case-Laws Central Excise Thu, 21 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174893