https://www.taxtmi.com/caselaws?id=151081 Rule 57A of the Central Excise Rules, 1944 was interpreted broadly so that "inputs" include goods used in or in relation to manufacture, not merely raw materials entering the final product. The exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances was read as covering complete units, not mere parts, spares or replaceable components unless they themselves were complete units. On that basis, felts, wire cloth, wire mesh, dandy cloth and copper wire used in the manufacturing process were treated as eligible inputs, while the utility of tariff rules, section notes and chapter notes as interpretive aids was accepted where context required. One member dissented on the paper-making components, treating them as machinery parts excluded from credit. en-us Fri, 14 Jun 1996 00:00:00 +0530 Wed, 15 Oct 2025 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151081 Rule 57A of the Central Excise Rules, 1944 was interpreted broadly so that "inputs" include goods used in or in relation to manufacture, not merely raw materials entering the final product. The exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances was read as covering complete units, not mere parts, spares or replaceable components unless they themselves were complete units. On that basis, felts, wire cloth, wire mesh, dandy cloth and copper wire used in the manufacturing process were treated as eligible inputs, while the utility of tariff rules, section notes and chapter notes as interpretive aids was accepted where context required. One member dissented on the paper-making components, treating them as machinery parts excluded from credit. Case-Laws Central Excise Fri, 14 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151081