1995 (3) TMI 227

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....w Blades; (4)Diamond Ring Blades for Levelling; (5)Diamond Arc Blades for Levelling; (6)Segments of Levelling; (7)Milling Cutter These inputs are used in the manufacture of final products, namely, Polished Granite from Rough Granite. 2.2 In the first instance, Assistant Collector of Central Excise denied modvat credit in respect of the aforesaid seven items holding them either in the nature of tools or machinery or equipment etc. as specifically excluded under Rule 57A. 2.3 On Appeal by the assessee herein, namely, M/s. B.T.W. Industries, the lower appellate authority allowed modvat credit on Polishing Bricks but upheld the order of the original authority on the remaining six products. Reasoning of the lower a....

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....Circular Saw Blades inasmuch as they are like teeth of a saw blade. As regards segments for levelling, it is stated that these are also tools. Ring and Arc Blades are Tool Holders - being in the nature of machinery products. As regards the latter two inputs, learned J.D.R. has fairly drawn attention to the fact that a reference has already been made to the President for constituting a larger Bench by W.R.B. in the case of B.K. Paper Mills reported in 1993 (68) E.L.T. 452. This judgment of the West Regional Bench takes note of ERB's judgment in the case of M/s. Straw Products reported in 1992 (59) E.L.T. 572 which has allowed the modvat credit on machinery parts on the reasoning that the parts are not specifically excluded from the category ....

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...., the words "and parts" is always added. In the absence of such a provision, it will not be permissible to go beyond the expressions actually used in the provision. In the process, the Wedges and Barrels not being machine, equipment, apparatus or appliance by themselves do not get disqualified for the purpose of Modvat Credit. Accordingly, I allow the appeal of the appellants and set aside the impugned order-in-appeal. The appellants would be entitled to the consequential reliefs." 5. In his brief rejoinder, the learned JDR has also submitted that all these inputs are classified under Chapter 82 except Polishing Bricks which is classified under Chapter 68 depending upon the material on which it is made. 6. I have carefully c....