https://www.taxtmi.com/caselaws?id=87869 Spot welding electrodes used in the welding process were treated as inputs under Rule 57A because they had to be fixed to the welding machine to receive electric current and generate heat for welding, making them functionally part of the machinery rather than complete machinery itself. The exclusion in the Explanation to Rule 57A was held to apply only to complete machines or machinery, not to their parts. The Tribunal also followed the view that spot welding electrodes were no different from electrodes already accepted as inputs. en-us Mon, 01 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 14:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87869 Spot welding electrodes used in the welding process were treated as inputs under Rule 57A because they had to be fixed to the welding machine to receive electric current and generate heat for welding, making them functionally part of the machinery rather than complete machinery itself. The exclusion in the Explanation to Rule 57A was held to apply only to complete machines or machinery, not to their parts. The Tribunal also followed the view that spot welding electrodes were no different from electrodes already accepted as inputs. Case-Laws Central Excise Mon, 01 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87869