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Issues: Whether coated abrasive paper / Aloxide paper was a tool or appliance excluded from Modvat credit under Rule 57A, and whether the question raised was a debatable question of law fit for reference under Section 35G of the Central Excises and Salt Act, 1944.
Analysis: The paper was held to be coated paper used in the manufacture of plywood and not a tool or appliance. The Tribunal treated its classification under the tariff as relevant to Modvat eligibility, and held that there was no dichotomy between its classification for duty purposes and its treatment for Modvat. The exclusion in the explanation to Rule 57A applies only to machines, machinery, plant, equipment, apparatus, tools or appliances, and the product did not fall within those excluded categories. The Tribunal also held that the issue was not a mere question of fact, because the answer had legal significance for admissibility of Modvat credit. Since the point was concluded by the Tribunal's own earlier decisions and the question was self-evident, there was no debatable question warranting reference to the High Court.
Conclusion: Coated abrasive paper / Aloxide paper was not disqualified as a tool or appliance, and the reference application was not maintainable on a debatable question of law.
Ratio Decidendi: For Modvat purposes, the decisive test is whether the goods fall within the excluded categories under Rule 57A; a product used in manufacture does not become a tool or appliance merely because of its functional use, and a self-evident or concluded point of law need not be referred.
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