https://www.taxtmi.com/caselaws?id=94103 Fuel gas used in manufacturing steam was not a "tool" within the exclusion in Notification No. 217/86, because the term denotes an instrument or device used to perform an operation and, in context, one used repeatedly. Mere use of fuel gas for heating or boiling to produce steam did not bring it within the exclusion covering machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing goods or effecting a change in substance. On that basis, denial of Modvat credit was unsustainable both on facts and in law. en-us Tue, 26 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 11:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94103 Fuel gas used in manufacturing steam was not a "tool" within the exclusion in Notification No. 217/86, because the term denotes an instrument or device used to perform an operation and, in context, one used repeatedly. Mere use of fuel gas for heating or boiling to produce steam did not bring it within the exclusion covering machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing goods or effecting a change in substance. On that basis, denial of Modvat credit was unsustainable both on facts and in law. Case-Laws Central Excise Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94103