https://www.taxtmi.com/caselaws?id=94089 Spot welding electrodes used in wheel manufacture were treated as essential parts of the welding machinery and, on that basis, were held eligible for Modvat credit under Rule 57A and for exemption under Notification No. 217/86. The credit rule and the notification were read as pari materia, so eligibility under one regime governed the other. The exclusion for tools or appliances was held to apply to complete machines, not to parts of machinery. The contrary view was rejected, and the demand was set aside with consequential relief. en-us Fri, 22 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 10:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94089 Spot welding electrodes used in wheel manufacture were treated as essential parts of the welding machinery and, on that basis, were held eligible for Modvat credit under Rule 57A and for exemption under Notification No. 217/86. The credit rule and the notification were read as pari materia, so eligibility under one regime governed the other. The exclusion for tools or appliances was held to apply to complete machines, not to parts of machinery. The contrary view was rejected, and the demand was set aside with consequential relief. Case-Laws Central Excise Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94089