1996 (7) TMI 235 - AT - Central Excise

Summary

The judgment from the Appellate Tribunal CEGAT, New Delhi held that certain items used in the manufacture of piston rings and gudgeon pins were admissible inputs under Rule 57A. The request for adjournment was denied, and it was determined that the question of admissibility was a matter of fact, not law. The issue had already been decided in a previous judgment, concluding that parts of machinery could benefit from the Rule. The reference application was rejected.