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ancillary to such trade, commerce, manufacture adventure or concern; (x) "Capital goods" means plant, machinery, equipments including pollution / quality control, lab and cold storage equipments

regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision ... integrated goods and services tax levied under the Integrated Goods and Services Tax Act; (59) "input" means any goods other than capital goods used

accumulating dollars to pay for capital goods, the first step to the acquisition of capital goods. If the assessee had repatriated $ 36,123.02 and then ... capital or in circulating capital and since the amount of $ 36,123/-, though initially a trading receipt, was set apart for purchase of capital goods

regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision ... integrated goods and services tax levied under the Integrated Goods and Services Tax Act; (59) "input" means any goods other than capital goods used

godown or such other place where a dealer stores his goods.] (f) [ "capital goods" means plant, machinery and equipment used, directly or indirectly ... goods) for which a tax credit arises under sub-section (1) of this section; (b) the goods or goods manufactured out of such goods

spares and accessories to the eligible capital goods under Rule 57Q have been specified as capital goods on the basis of their description, instead ... capital goods by their classification whereas clause (d) covers goods by their description viz, components, spares and accessories of the said capital goods

accumulating dollars to pay for capital goods, the first step to the acquisition of capital goods. if the assessee had repatriated the amount and then ... accumulating dollars to pay for capital goods, the first step to the acquisition of capital goods. If the assessee had repatriated $36,123.02 and then

products, or as the case may be, on such capital goods, if such capital goods have been permitted to be cleaned under rule 57S, subject ... defined in Explanation (1). The aforesaid definition of `Capital goods' is very wide. Capital goods can be machines, machinery, plant equipment, apparatus, tools

credit ledger, credit of the unavailed CENVAT credit in respect of capital goods, not carried forward in a return, furnished under the existing ... subtracting the amount of CENVAT credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount

which they may be removed,- (a) in the case of capital goods intended for use in any hundred per cent. export oriented undertaking, till ... expiry of five years; [*] (aa) [ in the case of goods other than capital goods intended for use in any hundred per cent. export-oriented undertaking