2002 (2) TMI 108

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.... J. (Oral)]. - The Revenue has filed this petition under Section 35H(1) of the Central Excise Act, 1944 with the submission that the following questions of law arise for the consideration of this Court :- "(i) Whether Saru Pagrett-O (Teeming Compound), Magnesite Ramming Mass Nozolux, Garnex Impad and Tundak Noxolux and Refractory Bricks falling under Chapter sub-heading 68-07.00 which were rece....

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....d on the goods used in or in relation to the manufacture of final product, but does not include machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substances in or in relation to the manufacture of final products (which amply clarifies that the credit on these items is not admissible under Rule....