2002 (4) TMI 733

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....mha Murthy, JDR, for the Respondent. [Order (Oral)]. -  Whether Computer hardware system which was used in ZEISS 3 D Co-ordinate Measuring Machine should be treated as eligible capital goods or not in terms of Rule 57Q is an issue to be considered herein. 2. The authorities below have taken the view that the item in question was not used directly in connection with the manufactu....

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....estion without the aid of the Computer. He also submitted that it is a settled law that manufacture of goods should normally encompass the entire process carried on for converting raw material into finished goods. Where any particular process is so integrally connected with the ultimate production of goods that, but for that process, manufacturing or processing of goods would be commercially inexp....