Excise credit under Rule 57Q turns on tariff-specified goods; failure to examine the foundational description warranted remand.

Entitlement to credit under Rule 57Q depended on whether the duty related to goods specified in the tariff schedule, and the record did not clearly establish that the supply was only of tariff-covered parts. The repair and testing order, together with the bill, primarily reflected repair and testing of the rotor assembly, with only incidental supply of new diode plates. Because the Tribunal had not examined whether that activity or supply answered the relevant tariff description, its relief could not stand and the matter was remitted for fresh consideration.

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Issues: Whether the respondent was entitled to the benefit of Rule 57Q of the Central Excise Rules, 1944 on duty paid in respect of repair and testing of the rotor assembly, and whether the Tribunal had examined the relevant tariff entry before granting relief.

Analysis: The order placed on the repairing party and the corresponding bill primarily reflected repair and testing of the rotor assembly, with incidental supply of new diode plates. The Court observed that Rule 57Q was attracted only if the duty related to goods specified in the tariff schedule, and that although parts falling under Item 85.03 of the schedule could in principle qualify, the record did not clearly show that the supply was only of such parts. Since the Tribunal had not considered whether the repair and testing activity itself, as ordered and billed, answered the description of goods specified in the tariff, the matter required reconsideration.

Conclusion: The Tribunal's order was set aside and the matter was remitted to the Tribunal for fresh consideration.

Final Conclusion: The dispute was not finally determined on the substantive entitlement to the credit, and the question of applicability of Rule 57Q was left to be reconsidered by the Tribunal.

Ratio Decidendi: Where the entitlement to excise credit depends on whether the underlying activity or supply falls within a tariff-specified description, and the Tribunal has not addressed that foundational question, the matter is liable to be remitted for fresh decision.

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