2002 (4) TMI 187

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..... hese are used for construction of different vessels in the factory/plant which constitute "plant" for manufacture of excisable goods. (b)     Afcoset Electrical Analytical Balance : This is used for measurement of various chemicals and other ingredients and thus is a tool for carrying out the manufacturing operations. (c)      Glass Tubes : Glass Tube .....

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..... lves : These valves are part of the equipment where the movement of the liquids and other materials are checked and controlled in a specific manner as required. (h)     Lab Heating Mantle : This is used in the laboratory as a tool for ascertaining the quality of the material. (i)      Spare Charts : Spare Charts are electronic devices for recording .....

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..... This is a tool for quantifying the turbidity of water. (o)     Lab Cerlon : Lab Cerlon is a device used for the lab as a tool for obtaining quality materials. (p)     Heating mantle : This is used in the laboratory as a tool for ascertaining the quality of the material. Whether the above items are eligible capital goods in terms of Rule 57Q to avail Mo .....

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