https://www.taxtmi.com/caselaws?id=87993 X-ray film used with a camera to test and verify weld joints in manufacture of nuclear power plants and parts thereof was treated as an eligible input for credit. The film could not function independently, and even if regarded as a part of the camera, parts of appliances were not covered by the exclusion clause in the Explanation to Rule 57A. On that basis, credit was admissible and the departmental appeal failed. en-us Fri, 17 Jan 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87993 X-ray film used with a camera to test and verify weld joints in manufacture of nuclear power plants and parts thereof was treated as an eligible input for credit. The film could not function independently, and even if regarded as a part of the camera, parts of appliances were not covered by the exclusion clause in the Explanation to Rule 57A. On that basis, credit was admissible and the departmental appeal failed. Case-Laws Central Excise Fri, 17 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87993