https://www.taxtmi.com/caselaws?id=334978 Pallets and trolleys manufactured inside the factory for moving semi-finished and finished goods were held to be internal material handling equipment, not machinery parts or capital goods. Applying the Supreme Court's view, the Tribunal found they had no direct nexus with manufacture of the final product and were not goods used in or in relation to manufacture. They also fell outside the then-applicable definition of capital goods under Rule 57Q. Accordingly, exemption under Notification No. 67/95-C.E. was unavailable and the appeal failed. en-us Fri, 01 Apr 2016 00:00:00 +0530 Thu, 24 Nov 2016 19:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334978 Pallets and trolleys manufactured inside the factory for moving semi-finished and finished goods were held to be internal material handling equipment, not machinery parts or capital goods. Applying the Supreme Court's view, the Tribunal found they had no direct nexus with manufacture of the final product and were not goods used in or in relation to manufacture. They also fell outside the then-applicable definition of capital goods under Rule 57Q. Accordingly, exemption under Notification No. 67/95-C.E. was unavailable and the appeal failed. Case-Laws Central Excise Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334978