1996 (7) TMI 235

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..... out of Tribunal s final Order No. A-189-91/96-NB, dated 18-1-1996 in which it was held that for manufacture of piston rings and gudgeon pins the following were admissible inputs under Rule 57A : (i) Foshell : This item is used for making cores for casting of cylinders blocks. (ii) Mixed Catalyst : This item is mixed in the sand for making moulds. (iii) Bentakol : This added to the moulding .....

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..... under Rule 57A involved a substantial question of law. 3. I have carefully considered the application for reference. The application is bare in the sense that it does not show how a question of law arises in determining as to which inputs qualify in terms of the impugned rule. Rule 57A prescribes that any goods used in or in relation to the manufacture of the final product are permissible input .....

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