https://www.taxtmi.com/caselaws?id=81315 Dissolved acetylene and compressed oxygen gas used for cutting and welding in manufacturing weighing machines were treated as inputs used in relation to manufacture and not as excluded tools under Rule 57A. The gases did not lose Modvat eligibility merely because they performed a cutting function, and the exclusion clause was held inapplicable. Board instructions stating that oxygen and acetylene gas used to cut raw materials into smaller pieces for use in the end product were eligible for credit were treated as clarificatory and binding on departmental officers absent any contrary decision. Modvat credit was therefore upheld. en-us Tue, 30 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81315 Dissolved acetylene and compressed oxygen gas used for cutting and welding in manufacturing weighing machines were treated as inputs used in relation to manufacture and not as excluded tools under Rule 57A. The gases did not lose Modvat eligibility merely because they performed a cutting function, and the exclusion clause was held inapplicable. Board instructions stating that oxygen and acetylene gas used to cut raw materials into smaller pieces for use in the end product were eligible for credit were treated as clarificatory and binding on departmental officers absent any contrary decision. Modvat credit was therefore upheld. Case-Laws Central Excise Tue, 30 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81315