Tribunal). By
the impugned order, a second had offset Printing Machine (Printing
Machine) imported by the appellant was held to be not a 'Capital
good ... same and pointed out that
the imported Printed Machine would satisfy the definition of 'Capital
Goods' as defined in para
which requires determination is whether the computer would fall under definition of 'machine' or could be properly described as an electrical instrument, apparatus ... definition of the word "machinery" in the following words :-
"There is great danger in attempting to give a definition of the word
applied, then undisputedly the concrete mixture machine does not
fall within any of the exclusions provided in the definition of section ... applying the same
analogy, the concrete mixture machine cannot be excluded from the
definition of motor vehicle. Especially, when the Hon'ble Apex Court
applied, then undisputedly the concrete mixture machine does not
fall within any of the exclusions provided in the definition of section ... applying the same
analogy, the concrete mixture machine cannot be excluded from the
definition of motor vehicle. Especially, when the Hon'ble Apex Court
their Lordships applied that definition for purpose of the Income-tax Act also. Upon that definition a part of a machine would be included
seizure of the ultra sonography
machine and direct to return the seized ultra sonography
machine to the petitioner."
(emphasis supplied)
4. While prima facie ... modification made by Parliament in Rule
12, the definition of "material object" as including machines and
equipments must be treated as having received
also Power Control Appliances v. Sumeet Machines Pvt. Ltd. 6) but he
also held that, by definition, 'mark' includes 'name
irrespective of capacity of a machine. Tax does not very with the cost of the machine or its make. Machine is chosen as a mere ... Incidence of tax is not on the machine but is on the Act of entertainment. From the definition video game parlous it is clear that
company was not aware of the procedure and the contention that the machines were not in use cannot at all be considered as holding water ... provisions of the said Act and definition under section 2(ii) and section 11 thereof, the said weighing machines do not attract the requirement
relation to the
manufacture of final product' in the definition of "input" under
Rule 2(k) of 2004 Rules and held ... take credit. Oils and
lubricants mentioned in the definition are
required for smooth running of machines, hence
they are included as they are used
