https://www.taxtmi.com/caselaws?id=48258 The High Court upheld the decision of 'CEGAT,' affirming that the items claimed by the respondents fell within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944. The judgment favored the respondents, concluding that the benefits claimed were rightly categorized as capital goods. As a result, the Central Excise Reference was disallowed, resolving the issue in favor of the respondent. en-us Tue, 24 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48258 The High Court upheld the decision of 'CEGAT,' affirming that the items claimed by the respondents fell within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944. The judgment favored the respondents, concluding that the benefits claimed were rightly categorized as capital goods. As a result, the Central Excise Reference was disallowed, resolving the issue in favor of the respondent. Case-Laws Central Excise Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48258