2001 (2) TMI 726 - AT - Central Excise

Summary

The Revenue filed a Reference Application questioning whether Panel Board and PVC Cables, which are used for supplying electricity to machines, qualify as capital goods under Rule 57Q of the Central Excise Rules. The Tribunal rejected the application, stating that the items being used with machines for electricity supply are considered capital goods, and the Revenue cannot raise a new question of law based on facts not challenged earlier.