https://www.taxtmi.com/caselaws?id=51077 Cryogenic tanks and sulphuric acid tanks were treated as capital goods eligible for credit under Rule 57Q because the governing test, as explained in Jawahar Mills, did not require a direct nexus with the final product. The broader observation in Surya Roshni was regarded as obiter and not the ratio of the larger Bench decision. Applying the Jawahar Mills principle, the goods fell within the scope of capital goods and credit was allowed in favour of the assessee. en-us Thu, 23 Aug 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51077 Cryogenic tanks and sulphuric acid tanks were treated as capital goods eligible for credit under Rule 57Q because the governing test, as explained in Jawahar Mills, did not require a direct nexus with the final product. The broader observation in Surya Roshni was regarded as obiter and not the ratio of the larger Bench decision. Applying the Jawahar Mills principle, the goods fell within the scope of capital goods and credit was allowed in favour of the assessee. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51077