Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (6) TMI 367 - AT - Central ExciseExtract: .......he case of humidifiers. Just because use of an item may be a technical necessity does not by itself bring the same within the ambit of definition of capital goods under Rule 57Q. The definition is restrictive in nature. In our view the question of law as formulated cannot be said to "arise for reference. The reference application is dismissed.
|