https://www.taxtmi.com/caselaws?id=49968 Rule 57A and Notification No. 217/86 were treated as pari materia, so eligibility under one supported eligibility under the other. Spot welding electrodes used in wheel manufacture were regarded as parts of the welding machine, because they were essential to the welding process and functioned as machine components rather than excluded tools or appliances. On that basis, the exclusion adopted by the lower authority was not accepted, and the electrodes were held eligible for Modvat credit and for exemption under the notification. en-us Fri, 22 Sep 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49968 Rule 57A and Notification No. 217/86 were treated as pari materia, so eligibility under one supported eligibility under the other. Spot welding electrodes used in wheel manufacture were regarded as parts of the welding machine, because they were essential to the welding process and functioned as machine components rather than excluded tools or appliances. On that basis, the exclusion adopted by the lower authority was not accepted, and the electrodes were held eligible for Modvat credit and for exemption under the notification. Case-Laws Central Excise Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49968