https://www.taxtmi.com/caselaws?id=54966 Rule 57Q capital goods credit was applied on a liberal use-based basis: items used in the factory or in connection with manufacturing were treated as eligible even if they did not directly contribute to production, and credit was allowed on the goods covered in appeals E/589, E/591 and E/592. A single point mooring system was treated differently because it had an independent function and was not an extension of factory machinery; project-import classification did not by itself bring it within the capital goods definition, so credit was denied on that system and its parts, though the remaining disputed items in appeal E/590 were allowed. en-us Mon, 31 Oct 2005 00:00:00 +0530 Sat, 23 Oct 2010 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54966 Rule 57Q capital goods credit was applied on a liberal use-based basis: items used in the factory or in connection with manufacturing were treated as eligible even if they did not directly contribute to production, and credit was allowed on the goods covered in appeals E/589, E/591 and E/592. A single point mooring system was treated differently because it had an independent function and was not an extension of factory machinery; project-import classification did not by itself bring it within the capital goods definition, so credit was denied on that system and its parts, though the remaining disputed items in appeal E/590 were allowed. Case-Laws Central Excise Mon, 31 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54966