https://www.taxtmi.com/caselaws?id=88361 Abrasive belts mounted on glass-smoothing machines and used to give glass the finish required for marketability were examined under Rule 57A of the Central Excise Rules, 1944. The text notes conflicting Tribunal precedents on whether such abrasive media are merely tools or qualify more broadly as inputs used in relation to manufacture. Because the dispute concerned the correct scope of the expression "inputs" and not only the factual use of the belts, it was treated as raising a legal question under Section 35G of the Central Excise Act, 1944. The question of law was therefore referred to the High Court for consideration. en-us Fri, 13 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88361 Abrasive belts mounted on glass-smoothing machines and used to give glass the finish required for marketability were examined under Rule 57A of the Central Excise Rules, 1944. The text notes conflicting Tribunal precedents on whether such abrasive media are merely tools or qualify more broadly as inputs used in relation to manufacture. Because the dispute concerned the correct scope of the expression "inputs" and not only the factual use of the belts, it was treated as raising a legal question under Section 35G of the Central Excise Act, 1944. The question of law was therefore referred to the High Court for consideration. Case-Laws Central Excise Fri, 13 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88361