https://www.taxtmi.com/caselaws?id=85394 Rule 57A allows credit for goods used in or in relation to manufacture, but excludes machinery, plant and appliances. Whether a particular item falls within the exclusion depends on its characteristics and its actual use in the manufacturing process, making the issue factual rather than one of law. The specific exclusion of machinery does not automatically bar parts of machinery from the rule's benefit. On that basis, no substantial question of law arose, and the reference application was rejected, leaving the assessee's admissibility claim undisturbed. en-us Mon, 22 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85394 Rule 57A allows credit for goods used in or in relation to manufacture, but excludes machinery, plant and appliances. Whether a particular item falls within the exclusion depends on its characteristics and its actual use in the manufacturing process, making the issue factual rather than one of law. The specific exclusion of machinery does not automatically bar parts of machinery from the rule's benefit. On that basis, no substantial question of law arose, and the reference application was rejected, leaving the assessee's admissibility claim undisturbed. Case-Laws Central Excise Mon, 22 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85394