https://www.taxtmi.com/caselaws?id=83192 The Explanation to Rule 57A excludes machines, machinery, plant, equipment, apparatus, tools and appliances from MODVAT inputs even if the item is used in manufacture. The Tribunal reasoned that actual use of molywire as a mandrel for coiling tungsten wire could be examined to determine whether it fell within the excluded category, and that the terms "tool" and "appliance" were materially similar in this context so no serious prejudice arose. It therefore confined the reference to the core MODVAT issue and declined the subsidiary challenge on the terminology used in the notice. en-us Thu, 20 Jan 1994 00:00:00 +0530 Mon, 11 Jul 2011 16:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83192 The Explanation to Rule 57A excludes machines, machinery, plant, equipment, apparatus, tools and appliances from MODVAT inputs even if the item is used in manufacture. The Tribunal reasoned that actual use of molywire as a mandrel for coiling tungsten wire could be examined to determine whether it fell within the excluded category, and that the terms "tool" and "appliance" were materially similar in this context so no serious prejudice arose. It therefore confined the reference to the core MODVAT issue and declined the subsidiary challenge on the terminology used in the notice. Case-Laws Central Excise Thu, 20 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83192