https://www.taxtmi.com/caselaws?id=88583 Coated abrasive used for polishing plywood was treated as an eligible Modvat input under Rule 57A because the exclusion clause was read as covering self-contained complete machines or similar complete goods, not mere parts or accessories used in manufacture and requiring replacement. Earlier rulings that coated paper was not a tool or item within the exclusion clause were followed, and the Larger Bench view in Union Carbide was applied to reject an implied extension of the exclusion to parts or accessories of excluded items. The Revenue's appeals were rejected, and credit was allowed. en-us Wed, 11 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 17:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88583 Coated abrasive used for polishing plywood was treated as an eligible Modvat input under Rule 57A because the exclusion clause was read as covering self-contained complete machines or similar complete goods, not mere parts or accessories used in manufacture and requiring replacement. Earlier rulings that coated paper was not a tool or item within the exclusion clause were followed, and the Larger Bench view in Union Carbide was applied to reject an implied extension of the exclusion to parts or accessories of excluded items. The Revenue's appeals were rejected, and credit was allowed. Case-Laws Central Excise Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88583