https://www.taxtmi.com/caselaws?id=91553 The Tribunal's order raised a question of law on the scope of exclusion clause (i) in the Explanation to Rule 57A, specifically whether parts of machinery such as dryer press felt and phosphor bronze metallic wire could be treated as inputs used in relation to manufacture. It also concerned whether the proposed reference question to the High Court required modification to accurately reflect that issue. The text indicates that the Tribunal had treated the articles as machine parts used in manufacture, while concluding they were not excluded from input coverage under the rule. 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 The Tribunal's order raised a question of law on the scope of exclusion clause (i) in the Explanation to Rule 57A, specifically whether parts of machinery such as dryer press felt and phosphor bronze metallic wire could be treated as inputs used in relation to manufacture. It also concerned whether the proposed reference question to the High Court required modification to accurately reflect that issue. The text indicates that the Tribunal had treated the articles as machine parts used in manufacture, while concluding they were not excluded from input coverage under the rule. Case-Laws Central Excise Wed, 23 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91553