https://www.taxtmi.com/caselaws?id=51534 Rule 57Q capital goods credit was confined to items used in producing or processing goods or in bringing about a change necessary for manufacture. A truck loading machine used only after packed cement was ready for dispatch was treated as a post-manufacturing item, so credit was denied. A transformer, together with its spares and tyres for material handling equipment, satisfied the user test and credit was allowed. An ESP hopper support structure was only a supporting structure, not capital goods or an eligible spare or accessory, so credit was denied. The penalty was set aside because the dispute turned on interpretation of capital goods eligibility. en-us Thu, 17 Oct 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51534 Rule 57Q capital goods credit was confined to items used in producing or processing goods or in bringing about a change necessary for manufacture. A truck loading machine used only after packed cement was ready for dispatch was treated as a post-manufacturing item, so credit was denied. A transformer, together with its spares and tyres for material handling equipment, satisfied the user test and credit was allowed. An ESP hopper support structure was only a supporting structure, not capital goods or an eligible spare or accessory, so credit was denied. The penalty was set aside because the dispute turned on interpretation of capital goods eligibility. Case-Laws Central Excise Thu, 17 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51534