https://www.taxtmi.com/caselaws?id=50249 Rule 57Q capital goods eligibility was assessed item by item, with components used for electrical transmission, power control, temperature regulation, testing, pollution control, and machinery maintenance treated as having the requisite nexus with manufacture. Bushers, motors, fuses, transformer oil, wires, cables, capacitors, relays, material handling equipment, refractories, welding-related items, compressors, analyser spares, pumps, bolts, hoses, pressure transmitters, gear pumps, rotors and covers were largely held eligible on the stated precedents and functional use. Credit was therefore upheld for most goods, while explosives were excluded. The matter was remitted for fresh determination of duty liability in light of these findings. en-us Fri, 27 Oct 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50249 Rule 57Q capital goods eligibility was assessed item by item, with components used for electrical transmission, power control, temperature regulation, testing, pollution control, and machinery maintenance treated as having the requisite nexus with manufacture. Bushers, motors, fuses, transformer oil, wires, cables, capacitors, relays, material handling equipment, refractories, welding-related items, compressors, analyser spares, pumps, bolts, hoses, pressure transmitters, gear pumps, rotors and covers were largely held eligible on the stated precedents and functional use. Credit was therefore upheld for most goods, while explosives were excluded. The matter was remitted for fresh determination of duty liability in light of these findings. Case-Laws Central Excise Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50249