2002 (4) TMI 733

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [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 manufacture of the finished products. They are also ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so 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 inexpedient, articles required in that process wou....