https://www.taxtmi.com/caselaws?id=48961 Plain molybdenum wire used only as a mandrel in coiling tungsten filament, and then wholly dissolved in acid treatment, was held not to be a tool or appliance within the exclusion under Rule 57A and Rule 57B. Because it had only a transient, consumable role in manufacture and no independent functional character as machinery, equipment or appliance, it remained an eligible input for Modvat credit. The binding departmental circular also supported that classification, and contrary earlier Tribunal views were not accepted. en-us Wed, 26 Mar 2003 00:00:00 +0530 Sat, 07 Aug 2010 13:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48961 Plain molybdenum wire used only as a mandrel in coiling tungsten filament, and then wholly dissolved in acid treatment, was held not to be a tool or appliance within the exclusion under Rule 57A and Rule 57B. Because it had only a transient, consumable role in manufacture and no independent functional character as machinery, equipment or appliance, it remained an eligible input for Modvat credit. The binding departmental circular also supported that classification, and contrary earlier Tribunal views were not accepted. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48961