https://www.taxtmi.com/caselaws?id=88693 Steel shots used in shot blasting were treated as part of the machine-assisted process, not as independent tools capable of performing the operation by themselves. Applying the Larger Bench view on the meaning of "tools" in the Explanation to Rule 57A of the Central Excise Rules, 1944, they were held outside the excluded category for Modvat purposes. The departmental challenge to Modvat credit therefore failed. en-us Wed, 06 Nov 1996 00:00:00 +0530 Tue, 20 Sep 2011 16:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88693 Steel shots used in shot blasting were treated as part of the machine-assisted process, not as independent tools capable of performing the operation by themselves. Applying the Larger Bench view on the meaning of "tools" in the Explanation to Rule 57A of the Central Excise Rules, 1944, they were held outside the excluded category for Modvat purposes. The departmental challenge to Modvat credit therefore failed. Case-Laws Central Excise Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88693