https://www.taxtmi.com/caselaws?id=72453 Rule 56A of the Central Excise Rules, 1944 was construed in its manufacturing context, and "material" was understood as referring to raw material received for use in manufacture rather than to all goods used in a factory. The rule's provisions on provisional credit, waste in manufacture, stock on discontinuance of credit, transfer of work-in-process, and removal of partially processed material supported that reading. The interpretive principle of noscitur a sociis reinforced the narrower meaning because "material" appeared alongside "components". The surviving question of law was therefore considered fit for reference to the High Court, while the other proposed questions were treated as not surviving. en-us Mon, 23 Dec 1985 00:00:00 +0530 Thu, 19 May 2011 16:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72453 Rule 56A of the Central Excise Rules, 1944 was construed in its manufacturing context, and "material" was understood as referring to raw material received for use in manufacture rather than to all goods used in a factory. The rule's provisions on provisional credit, waste in manufacture, stock on discontinuance of credit, transfer of work-in-process, and removal of partially processed material supported that reading. The interpretive principle of noscitur a sociis reinforced the narrower meaning because "material" appeared alongside "components". The surviving question of law was therefore considered fit for reference to the High Court, while the other proposed questions were treated as not surviving. Case-Laws Central Excise Mon, 23 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72453