https://www.taxtmi.com/caselaws?id=109682 Rule 57A's exclusion for machines, machinery, plant, equipment, tools and appliances used in production did not plainly settle whether parts of such items were also excluded. Because no binding Supreme Court or High Court ruling existed and the point was not self-evident, the Tribunal's consistent earlier view did not by itself justify refusing reference. The question of law was therefore treated as arising from the Tribunal's order and was referred to the High Court. en-us Tue, 02 Jul 1996 00:00:00 +0530 Wed, 11 Apr 2012 13:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109682 Rule 57A's exclusion for machines, machinery, plant, equipment, tools and appliances used in production did not plainly settle whether parts of such items were also excluded. Because no binding Supreme Court or High Court ruling existed and the point was not self-evident, the Tribunal's consistent earlier view did not by itself justify refusing reference. The question of law was therefore treated as arising from the Tribunal's order and was referred to the High Court. Case-Laws Central Excise Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109682