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2008 (6) TMI 212 - HC - Central ExciseWhether H.T. Switchgear Panel and 66 KV Breaker, Protective Chain for tyre and Logic Controller were covered under the definition of Capital Goods during the relevant period when the same were not used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product or which found no mention under sub-clause (d) of Clause (1) under explanation to Rule 57Q of the Central Excise Rules, 1944? Held that:- The learned tribunal has correctly analysed that the items for which the benefits are being claimed for has rightly been arrived at to be covered under the capital goods. Therefore, in view of the above analysis, the question of law referred to above is dealt with accordingly in favour of the respondent.
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