https://www.taxtmi.com/caselaws?id=82388 For Modvat credit under Rule 57A, the decisive test is whether the goods fall within the excluded categories of machines, machinery, plant, equipment, apparatus, tools or appliances. Coated abrasive paper, used in plywood manufacture, was treated as coated paper rather than a tool or appliance, and its tariff classification was considered relevant to Modvat eligibility without any separate dichotomy between duty classification and credit treatment. The text also notes that an issue with legal significance is not merely factual, but where the point is already settled by prior decisions and self-evident, it does not give rise to a debatable question warranting reference to the High Court. en-us Fri, 23 Oct 1992 00:00:00 +0530 Mon, 04 Jul 2011 17:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82388 For Modvat credit under Rule 57A, the decisive test is whether the goods fall within the excluded categories of machines, machinery, plant, equipment, apparatus, tools or appliances. Coated abrasive paper, used in plywood manufacture, was treated as coated paper rather than a tool or appliance, and its tariff classification was considered relevant to Modvat eligibility without any separate dichotomy between duty classification and credit treatment. The text also notes that an issue with legal significance is not merely factual, but where the point is already settled by prior decisions and self-evident, it does not give rise to a debatable question warranting reference to the High Court. Case-Laws Central Excise Fri, 23 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82388