X-ray film credit eligibility upheld where film used with a camera to inspect weld joints in plant manufacture.

X-ray film used with a camera to test and verify weld joints in manufacture of nuclear power plants and parts thereof was treated as an eligible input for credit. The film could not function independently, and even if regarded as a part of the camera, parts of appliances were not covered by the exclusion clause in the Explanation to Rule 57A. On that basis, credit was admissible and the departmental appeal failed.

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Issues: Whether X-ray film used in the testing and verification of weld joints in the manufacture of nuclear power plants and parts thereof was an eligible input for credit, or was excluded as a tool or appliance.

Analysis: The X-ray film was used only in conjunction with the camera for examining weld joints and was not capable of performing the function by itself. Even if the film were treated as a part of the camera, credit could not be denied because parts of appliances do not fall within the exclusion clause to the Explanation to Rule 57A. The reasoning was consistent with the Tribunal's earlier view on similar facts.

Conclusion: The credit was admissible and the departmental appeal failed.

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