https://www.taxtmi.com/caselaws?id=88921 Dies manufactured for use in producing stampings and laminations were held not to be intermediate goods, because they remained distinct from the final products and did not undergo the processing or transformation required for that legal character. On that basis, machinery used exclusively to manufacture the dies did not qualify for credit under Rule 57R. The separate argument that duty paid on the dies might have supported credit on those dies was not examined, as it was outside the issue for decision. en-us Thu, 09 Jul 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88921 Dies manufactured for use in producing stampings and laminations were held not to be intermediate goods, because they remained distinct from the final products and did not undergo the processing or transformation required for that legal character. On that basis, machinery used exclusively to manufacture the dies did not qualify for credit under Rule 57R. The separate argument that duty paid on the dies might have supported credit on those dies was not examined, as it was outside the issue for decision. Case-Laws Central Excise Thu, 09 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88921