Scope of Rule 57A exclusion clause examined for machinery parts treated as inputs in manufacture.

The Tribunal's order raised a question of law on the scope of exclusion clause (i) in the Explanation to Rule 57A, specifically whether parts of machinery such as dryer press felt and phosphor bronze metallic wire could be treated as inputs used in relation to manufacture. It also concerned whether the proposed reference question to the High Court required modification to accurately reflect that issue. The text indicates that the Tribunal had treated the articles as machine parts used in manufacture, while concluding they were not excluded from input coverage under the rule.

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Issues: Whether a question of law arose from the Tribunal's order so as to justify reference to the High Court, and whether the proposed reference question required modification.

Analysis: The Tribunal had held that dryer press felt, phosphor bronze metallic wire and similar articles were parts of machines and were used in relation to manufacture, but had also concluded that they were not excluded from the definition of inputs by exclusion clause (i) of the Explanation to Rule 57A. The order presented a legal issue on the scope of the exclusion clause, namely whether parts of machinery fall within the words

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