https://www.taxtmi.com/caselaws?id=91553 Rule 57A's exclusion clause raises the question whether dryer press felt, phosphor bronze metallic wire and similar articles, although treated as machine parts used in manufacture, fall within the exclusion from the definition of inputs. The central legal point concerns the scope of exclusion clause (i) and whether a question of law arising from that interpretation justified reference to the High Court. The available material does not state the final outcome or the precise proposed modification to the reference question. en-us Wed, 23 Apr 1997 00:00:00 +0530 Wed, 19 Oct 2011 11:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91553 Rule 57A's exclusion clause raises the question whether dryer press felt, phosphor bronze metallic wire and similar articles, although treated as machine parts used in manufacture, fall within the exclusion from the definition of inputs. The central legal point concerns the scope of exclusion clause (i) and whether a question of law arising from that interpretation justified reference to the High Court. The available material does not state the final outcome or the precise proposed modification to the reference question. Case-Laws Central Excise Wed, 23 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91553