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TMI Blog1997 (2) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... can1. be treated as `input' in terms of Rule 57A read with exclusion clause (i) to the Explanation read with Rule 57G of the Central Excise Rules, 1944; Whether the said product fulfils the description given under2. Explanation to 57A. This reference application has been filed in connection with three appeals, namely, E/601/90, E/737/90 and E/19/91. As per decision in Collector of Central Excise v. Jayashree Timber Products - 1993 (66) E.L.T. 329 (Tribunal), the applicant is required to file three separate applications. Shri P.K. Jain, SDR who appears for the applicant states that this application may be taken to have been filed in respect of E/601/90 and proposed that applicant may file two separate reference applications. 3.Manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification (hereinafter referred to as the "specified duty") paid on the goods used in or in relation to the manufacture of the said products (hereinafter referred to as the "inputs") and for utilising the credit so allowed towards payment of duty of excise leviable on the final products, whether, under the Act or under any other Act, as may be specified in the said notification, subject to the provisions of this section and the conditions and instructions that may be specified in the notification. xxx xxx xxx Explanation - For the purpose of this rule, "inputs" include - (a)xxx xxx xxx (b)xxx xxx xxx but does not include - machines, machinery, plant, equipment, apparatus, tools or(i) appliances used for producing or processi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wire are parts of machines, they are covered by the exclusion clause and hence Rule 57A of the Rules cannot apply to these goods. It was contended that these parts or components of machines are "inputs" where the machines are the final products, they are not "inputs", where the final products are not machines but goods manufactured using such machines. 7.The use of these goods was found to be the following :- Pulp with excess water comes from the pulp making machine to the paper-making machine. Pulp is allowed to fall on Phosphor Bronze or wire mesh or wire cloth. Pulp particles remain on the wire mesh and web of pulp fibre is formed. It moves on moving wire mesh and is allowed to fall on felt. The moving felt carries the pulp web to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is whether "parts of machine" are within the ambit of the exclusion clause. This is a question of law. We are satisfied that a question of law which requires reference to the High Court arises out of the order passed by the Tribunal. The questions suggested are not accurate and requires modification. 10.The following question of law which arises out of the order disposing of the appeals requires reference to the High Court :- Whether the Appellate Tribunal after having found that Dryer Press Felt and Phosphor Bronze Metalic wire are parts of machine and used in relation to the manufacture of specified final products, is correct in holding that these parts of machine are not excluded from the definition of "input" by exclusion clau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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