https://www.taxtmi.com/caselaws?id=52165 Rule 57Q capital goods credit was applied liberally to items directly connected with manufacturing, including cable trays, steel tubes, spun pipes, lock pin washers, kiln hood components, chain links, and pattern and bracket assemblies for power and control cable drums, because they supported power supply, carried essential media, or functioned as components in plant operations. Structural materials and access arrangements such as M.S. gratings, access platforms, base frames, scanner channels, duct columns, girders, beams and roof plates were treated as outside the rule because they were not machinery, plant, equipment, or their components or accessories. en-us Fri, 04 Apr 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52165 Rule 57Q capital goods credit was applied liberally to items directly connected with manufacturing, including cable trays, steel tubes, spun pipes, lock pin washers, kiln hood components, chain links, and pattern and bracket assemblies for power and control cable drums, because they supported power supply, carried essential media, or functioned as components in plant operations. Structural materials and access arrangements such as M.S. gratings, access platforms, base frames, scanner channels, duct columns, girders, beams and roof plates were treated as outside the rule because they were not machinery, plant, equipment, or their components or accessories. Case-Laws Central Excise Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52165