2. Definitions.-

In this Act unless the context otherwise requires:

(vi) "Capital goods" means-

(a) machine, machinery, plant, equipment, apparatus, tools, appliances or electrical installation used for producing, making, extracting or procuring of any goods or for bringing about any change in any substance for the manufacture of final products,

(b) components, spare parts and accessories of such machine, machinery, plant, equipment, apparatus or electrical installation used for the purposes as stated in clause (a).