https://www.taxtmi.com/caselaws?id=82609 Coated abrasive paper belt, or aloxide paper, used in plywood processing was examined for Modvat eligibility under Rule 57A of the Central Excise Rules, 1944. The note contrasts one Tribunal view treating the item as a tool, appliance, or machine accessory excluded from credit because it performed a sanding function, with the opposing view that a consumable input worn out in use is not a tool or appliance and that exclusion clauses cannot be enlarged by analogy. As conflicting Tribunal views existed on the same question, the matter was required to be placed before a larger Bench for authoritative resolution. en-us Mon, 14 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82609 Coated abrasive paper belt, or aloxide paper, used in plywood processing was examined for Modvat eligibility under Rule 57A of the Central Excise Rules, 1944. The note contrasts one Tribunal view treating the item as a tool, appliance, or machine accessory excluded from credit because it performed a sanding function, with the opposing view that a consumable input worn out in use is not a tool or appliance and that exclusion clauses cannot be enlarged by analogy. As conflicting Tribunal views existed on the same question, the matter was required to be placed before a larger Bench for authoritative resolution. Case-Laws Central Excise Mon, 14 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82609