https://www.taxtmi.com/caselaws?id=84880 Graphite jigs used in diode manufacture were treated as fully finished articles performing an operational role in holding and positioning the assembly during fusion of leads, so they could be regarded as appliances or tools rather than mere graphite plates. Chapter 38 classification did not determine whether the item fell within the exclusion for machinery, apparatus or appliances under the Modvat scheme, and limited usable life did not exclude that character. On that basis, the jigs were held to fall within the exclusion clause and Modvat credit was not admissible. en-us Sat, 25 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84880 Graphite jigs used in diode manufacture were treated as fully finished articles performing an operational role in holding and positioning the assembly during fusion of leads, so they could be regarded as appliances or tools rather than mere graphite plates. Chapter 38 classification did not determine whether the item fell within the exclusion for machinery, apparatus or appliances under the Modvat scheme, and limited usable life did not exclude that character. On that basis, the jigs were held to fall within the exclusion clause and Modvat credit was not admissible. Case-Laws Central Excise Sat, 25 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84880