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2008 (9) TMI 220 - HIMACHAL PRADESH HIGH COURTCapital goods credit - Copper/Aluminium Conductor, Impeller, Bulldozer & cold frame sections – held that cold frame sections which hold together the machinery and the Copper/Aluminium Conductor, Impeller and Bulldozer will not fall within the definition of capital goods u/r 57Q of the CER, 1944- findings of the Tribunal that these items are part of the machinery is a finding of fact. - Explanation to Rule 57Q is liberal in nature. Each case has to be decided on its own facts – credit allowed
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