Capital goods scope under Rule 57Q cannot be expanded by reading Rule 57S language; reference directed again.

The article addresses whether the scope of capital goods under Rule 57Q of the Central Excise Rules can be enlarged by importing the language of Rule 57S. It notes that the issue was treated as already covered by an earlier reference order on a similar question, and the Court directed that the same question be referred again together with the statement of the case and relevant materials. The stated principle is that, where a similar question has already been sent for consideration, the same legal issue may again be referred to the appropriate forum for decision.

---

---

Issues: Whether the scope of capital goods under Rule 57Q of the Central Excise Rules can be widened by importing the language of Rule 57S of the Central Excise Rules.

Analysis: The question was treated as already covered by an earlier reference order on a similar issue. The Court therefore directed that the same question be referred again for consideration, along with the relevant statement of the case and materials.

Conclusion: The question was directed to be referred.

Final Conclusion: The proceeding resulted in a reference being directed on the stated question of law.

Ratio Decidendi: Where a similar question has already been directed to be referred, the Court may direct reference of the same legal issue for decision by the appropriate forum.

---