capital goods ate considered to be final goods.But they are generally used in between the process of production for production of other goods and services,then why they are not treated as intermediate goods.

Capital goods such as plant & machinery are not meant for resale after value addition. They are final goods purchased by the company as company is the final user of them. Hence capital goods are not treated as intermediate goods.

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As no further production is to be done and also they are not for resale purpose.
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