https://www.taxtmi.com/caselaws?id=82154 Modvat eligibility under Rule 57A was examined for felt, wire-netting, and chemicals/resins used in water treatment. The Tribunal treated felt and wire-netting as neither machinery, plant, equipment, apparatus, tools or appliances, nor parts of the paper-making machine, and treated the chemicals and resins as consumable inputs used in manufacture rather than manufacturing apparatus. Applying noscitur a sociis, the exclusionary expression was read in context. The resulting position was that the Revenue's proposed questions did not raise any debatable or referable question of law, and reference was refused because self-evident, concluded, or academic questions do not warrant reference under Section 35G(1). en-us Tue, 13 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82154 Modvat eligibility under Rule 57A was examined for felt, wire-netting, and chemicals/resins used in water treatment. The Tribunal treated felt and wire-netting as neither machinery, plant, equipment, apparatus, tools or appliances, nor parts of the paper-making machine, and treated the chemicals and resins as consumable inputs used in manufacture rather than manufacturing apparatus. Applying noscitur a sociis, the exclusionary expression was read in context. The resulting position was that the Revenue's proposed questions did not raise any debatable or referable question of law, and reference was refused because self-evident, concluded, or academic questions do not warrant reference under Section 35G(1). Case-Laws Central Excise Tue, 13 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82154