https://www.taxtmi.com/caselaws?id=85348 A polishing wheel used in the manufacture of dry cell batteries was treated as a tool or appliance working with an electric motor, rather than as an eligible input or a part of the machine. Because the relevant Explanation to Rule 57A excluded tools and appliances, Modvat credit was denied. en-us Tue, 11 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 14:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85348 A polishing wheel used in the manufacture of dry cell batteries was treated as a tool or appliance working with an electric motor, rather than as an eligible input or a part of the machine. Because the relevant Explanation to Rule 57A excluded tools and appliances, Modvat credit was denied. Case-Laws Central Excise Tue, 11 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85348