https://www.taxtmi.com/caselaws?id=94694 Gauges and valve checking plates used only for measuring and checking finished goods during manufacture were treated as inputs under Notification No. 217/86. Their use was held distinct from producing or processing goods, or from bringing about any change in a substance, so they did not fall within the exclusion in Explanation (i) for machines, equipment, tools or appliances used in manufacturing operations. The cited Supreme Court ruling was considered inapposite because it addressed material handling rather than quality-control measuring devices. The exemption therefore remained available to such measuring and checking equipment. en-us Fri, 04 Feb 2000 00:00:00 +0530 Sat, 03 Dec 2011 11:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94694 Gauges and valve checking plates used only for measuring and checking finished goods during manufacture were treated as inputs under Notification No. 217/86. Their use was held distinct from producing or processing goods, or from bringing about any change in a substance, so they did not fall within the exclusion in Explanation (i) for machines, equipment, tools or appliances used in manufacturing operations. The cited Supreme Court ruling was considered inapposite because it addressed material handling rather than quality-control measuring devices. The exemption therefore remained available to such measuring and checking equipment. Case-Laws Central Excise Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94694