https://www.taxtmi.com/caselaws?id=46161 Rule 57Q of the Central Excise Rules, 1944 was interpreted broadly to include machinery, equipment, tools, appliances and related components used for producing or processing goods. Items used to harden and polish the final product were held to be part of the manufacturing process, amounting to processing within the rule. On that basis, Modvat credit was admissible. Because the Tribunal's view was consistent with the rule, no referable question of law arose under Section 35H(1) of the Central Excise Act, 1944. en-us Tue, 29 Jan 2002 00:00:00 +0530 Fri, 16 Jul 2010 12:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46161 Rule 57Q of the Central Excise Rules, 1944 was interpreted broadly to include machinery, equipment, tools, appliances and related components used for producing or processing goods. Items used to harden and polish the final product were held to be part of the manufacturing process, amounting to processing within the rule. On that basis, Modvat credit was admissible. Because the Tribunal's view was consistent with the rule, no referable question of law arose under Section 35H(1) of the Central Excise Act, 1944. Case-Laws Central Excise Tue, 29 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46161