https://www.taxtmi.com/caselaws?id=48258 Goods used integrally in the manufacturing process may qualify as capital goods under Rule 57Q when their functional use brings them within the statutory definition of machines, machinery, plant, equipment, apparatus, tools, appliances, components, spare parts and accessories. The court applied a liberal, functional construction and treated actual user in manufacture as the decisive test. On the facts found by the authorities, plates, rounds, tor steel, channels, angles, sheets, industrial cables, fuses, plugs, sockets and electric machinery used in hydraulic systems, motor pumps and electrical motors were covered by the definition and were therefore eligible as capital goods. 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 Goods used integrally in the manufacturing process may qualify as capital goods under Rule 57Q when their functional use brings them within the statutory definition of machines, machinery, plant, equipment, apparatus, tools, appliances, components, spare parts and accessories. The court applied a liberal, functional construction and treated actual user in manufacture as the decisive test. On the facts found by the authorities, plates, rounds, tor steel, channels, angles, sheets, industrial cables, fuses, plugs, sockets and electric machinery used in hydraulic systems, motor pumps and electrical motors were covered by the definition and were therefore eligible as capital goods. Case-Laws Central Excise Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48258