https://www.taxtmi.com/caselaws?id=82711 Modvat credit under Rule 57A is examined in relation to wire netting and woollen felt used on paper-making machines, with the Tribunal noting that such items are fitted, replaceable attachments performing pulp-carrying, water-removal, and drying functions. The Bench states that functional attachments or replaceable parts used for machinery operation and upkeep may fall within the exclusion for parts of machinery, but it expresses difficulty with the contrary view permitting credit. It also notes that tariff section and chapter notes used for classification do not necessarily govern the scope of Rule 57A exclusions. Because the questions raise conflicting authority and substantial issues of interpretation, they are referred to a larger Bench for authoritative determination. en-us Wed, 22 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82711 Modvat credit under Rule 57A is examined in relation to wire netting and woollen felt used on paper-making machines, with the Tribunal noting that such items are fitted, replaceable attachments performing pulp-carrying, water-removal, and drying functions. The Bench states that functional attachments or replaceable parts used for machinery operation and upkeep may fall within the exclusion for parts of machinery, but it expresses difficulty with the contrary view permitting credit. It also notes that tariff section and chapter notes used for classification do not necessarily govern the scope of Rule 57A exclusions. Because the questions raise conflicting authority and substantial issues of interpretation, they are referred to a larger Bench for authoritative determination. Case-Laws Central Excise Wed, 22 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82711