1996 (8) TMI 303

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ire inserted therein gets dissolved. 2.  The learned JDR for the Department has pleaded that since the use of the wire is for formation of the tungsten filament the use should be taken to be as amounting to that of a tool. He has pleaded that the West Regional Bench in the case of Apar Ltd. v. Collector of Central Excise reported in 1993 (67) E.L.T. 364 has held that the benefit of Modvat credit would not be eligible. Subsequent to that issue as seen from the order of the West Regional Bench reported in 1995 (76) E.L.T. 92 (Tribunal) in the case of Jay Electric Ltd. v. Collector of Central Excise & Customs, the Board has issued instructions under F. No. 267/63/91-CD. 8 dated 30-12-1992 wherein the Board had clarified that for the wi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s as set out in the various dictionaries which are referred to by the Larger Bench of the Tribunal in the case cited supra. In this regard the meanings of these as in the extracts from these dictionaries is reproduced below for convenience of reference. McGraw-Hill Dictionary of Scientific and Technical Terms, IV Edition : Apparatus : A compound instrument designed to carry out a specific function. Appliance : A piece of equipment that draws electric or other energy and produces a desired work-saving or other result. Equipment : One or more assemblies capable of performing a complete function. Machine : A mechanical, electric or electronic device, a combination of rigid or resistant bodies having defin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onditioner. Machine : is a mechanical contrivance that modifies, utilizes or applies energy or force for a useful purpose or function. It includes every mechanical device or contrination of mechanical powers and devices used to perform some functions or and produces a certain effect or result. Machinery : means machines in general or collectively; also the working parts of a machine, engine or instrument; as the machinery of a watch. The means and appliances by which anything is kept in action or a desired result is obtained; a system of parts adopted to a purpose. Plant : is an all embracing term expressive of land, buildings, and the equipment of the business conducted on the premises. Plant is an entity itself,....