TaxTMI 
TaxTMI 
1997 (4) TMI 209
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....arious inputs and avail the credit of duty paid on inputs under Modvat scheme. The Department alleged that Molywire was not an input in as much as during the process of manufacture of filaments tungsten wire is initially wound around Molywire and treated with acid in which Molywire gets dissolved and leaves behind the tungston filament. Accordingly a show-cause-notice was issued to the appeallants and the Additional Collector held that Molywire is an appliance and since appliance is covered by the explanation of the exclusion clause under rule 57A, therefore, it was not admissible to Modvat Credit. In appeal, the ld. Collector (Appeals) upheld the Order of ld. Additional Collector. 3. Miss Ginny Bedi Ld. Advocate appears for the app....
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....oard has issued instructions under F. No. 267/63/91-CD. 8 dated 30-12-1992 wherein the Board had clarified that for the wires as used the benefit of Modvat credit would be available. Normally in the case of divergence of views on an issue between the Benches we would be referring the matter to the Larger Bench, but since we find that after the decision of the Tribunal in the case of Apar Ltd. referred to supra, in case of felts and wires used in the paper making machinery the Larger Bench of the Tribunal in the case of Union Carbide India Ltd. v. Collector of Central Excise, Calcutta reported in 1996 (86) E.L.T. 613 (Tribunal) = 1996 (15) RLT 144 has taken into consideration the scope of the terms apparatus, appliance, tool, etc., and after....
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....ion. Machine : A mechanical, electric or electronic device, a combination of rigid or resistant bodies having definite motion and capable of performing useful work. Machinery : A group or parts of Machines arranged to perform a useful function. Plant : The land, buildings and equipment used in an Industry. Tool : Any device, instrument or machine for the performance of an operation. Academic Press Dictionary of Science and Technology : Appliance : In general, any tool or machine that is used to carry out a specific task or produced desired result. Machine : Any device that transmits or modifies energy, an assembly of inter related parts, each with a definite motion and separate functi....
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....cing term expressive of land, buildings, and the equipment of the business conducted on the premises. Plant is an entity itself, wholly distinct from the land, buildings, machinery and appliances which compose it. Tool : An instrument of manual operation, like a human saw, plane, file or the like used to facilitate mechanical operations, as distinguished from an appliance moved by and regulated by machinery. In our view the term `tool' would not cover wire as it is used. We observe the principles laid down by the Larger Bench in the case referred to supra will equally apply to the facts of this case. We therefore hold following the ratio of the Larger Bench decision of the Tribunal and keeping in mind the instructions issued by ....