https://www.taxtmi.com/caselaws?id=103653 PE steel tubes and SS tubes cold drawn, used as drill bars for tapping molten metal from a blast furnace, qualify as Modvat inputs where they are consumed during manufacturing operations and require replacement after use. The exclusion for tools under Rule 57A applies to self-contained, complete tools or appliances capable of independently performing a function. Tubes used with a drill machine, rather than functioning as independent tools, are treated as machinery parts used in or in relation to manufacture. They are therefore not excluded as tools and remain eligible for Modvat credit, including allied relief under Rule 57H. en-us Mon, 10 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 11:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103653 PE steel tubes and SS tubes cold drawn, used as drill bars for tapping molten metal from a blast furnace, qualify as Modvat inputs where they are consumed during manufacturing operations and require replacement after use. The exclusion for tools under Rule 57A applies to self-contained, complete tools or appliances capable of independently performing a function. Tubes used with a drill machine, rather than functioning as independent tools, are treated as machinery parts used in or in relation to manufacture. They are therefore not excluded as tools and remain eligible for Modvat credit, including allied relief under Rule 57H. Case-Laws Central Excise Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103653