https://www.taxtmi.com/caselaws?id=52681 Capital goods credit under Rule 57Q was available for items integral to glass tube manufacture where they performed a direct operational function. The Control Panel fell within the capital goods definition; the Water Storage Tank enabled continuous cooling of glass electrodes to maintain product quality; and the M.S. Fabricated Tower Structure, attached to the recuperator, was used in the heating and melting process. On that basis, the credit claim was accepted and the lower appellate order allowing credit was sustained. en-us Mon, 05 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 11:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52681 Capital goods credit under Rule 57Q was available for items integral to glass tube manufacture where they performed a direct operational function. The Control Panel fell within the capital goods definition; the Water Storage Tank enabled continuous cooling of glass electrodes to maintain product quality; and the M.S. Fabricated Tower Structure, attached to the recuperator, was used in the heating and melting process. On that basis, the credit claim was accepted and the lower appellate order allowing credit was sustained. Case-Laws Central Excise Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52681