https://www.taxtmi.com/caselaws?id=86122 Modvat credit was admissible on molybdenum wire used in the formation of tungsten filament for fluorescent tubes because the wire was a technical necessity in manufacture and was consumed in the process by dissolving into the filament. Applying the Larger Bench interpretation of the expressions "apparatus", "appliance" and "tool", together with the Board's clarification on wires as used, the Tribunal held that the wire did not fall within the exclusion under Rule 57A of the Central Excise Rules, 1944. The Revenue's objection therefore failed, and credit on the wire was allowed. en-us Tue, 06 Aug 1996 00:00:00 +0530 Wed, 10 Aug 2011 13:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86122 Modvat credit was admissible on molybdenum wire used in the formation of tungsten filament for fluorescent tubes because the wire was a technical necessity in manufacture and was consumed in the process by dissolving into the filament. Applying the Larger Bench interpretation of the expressions "apparatus", "appliance" and "tool", together with the Board's clarification on wires as used, the Tribunal held that the wire did not fall within the exclusion under Rule 57A of the Central Excise Rules, 1944. The Revenue's objection therefore failed, and credit on the wire was allowed. Case-Laws Central Excise Tue, 06 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86122