https://www.taxtmi.com/caselaws?id=93174 Molybdenum wire used as a mandrel for coiling tungsten filament was treated as a tool under Rule 57A because it supported and shaped the coil during manufacture. Its consumption or destruction after use did not alter its character, since wear and exhaustion can be inherent in tools. The distinction between a consumable article and a tool was considered immaterial for the exclusion under the rule. On that basis, the mandrel was held to fall within the excluded category of tool and was not eligible as an input credit item. en-us Thu, 09 Sep 1999 00:00:00 +0530 Tue, 08 Nov 2011 17:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93174 Molybdenum wire used as a mandrel for coiling tungsten filament was treated as a tool under Rule 57A because it supported and shaped the coil during manufacture. Its consumption or destruction after use did not alter its character, since wear and exhaustion can be inherent in tools. The distinction between a consumable article and a tool was considered immaterial for the exclusion under the rule. On that basis, the mandrel was held to fall within the excluded category of tool and was not eligible as an input credit item. Case-Laws Central Excise Thu, 09 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93174