1998 (3) TMI 233

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....xcise Rules, 1944) viz Silkon Coated Abraisive Belts and Alkon Coated Abraisive Belts, when used in the manufacture of glass. As against this the Assistant Collector had, in his Order-in-Original dated 29-9-1993 held, that these being in the nature of tools/appliances would not so merit in view of Hon'ble Tribunal's order in 1993 (63) E.L.T. 328 (Tribunal). The learned Collector (Appeals) rejected their appeal vide his Order-in-Appeal No. 67/94, dated 7-3-1994. The appellants then agitated the matter in this Tribunal, and the same was disposed off vide Order No. cited supra. The applicant has now filed the subject Reference application, pleading that a question of law arises as to whether Silkon coated Abraisive Belts and Alkon Coated Abrai....

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.... eligible for credit - Exclusion clauses in Explanation to Rule 57A of Central Excise Rules, 1944 relate to items which would otherwise have come within the definition of inputs, that is, "goods used in relation to the manufacture of finished products" - Exclusion clause (i) confined to complete machines or units and does not cover parts thereof unless, of course, such part is also a complete unit in itself - Not permissible to exclude parts by application of doctrines of "noscitur a sociis" and "Ejusdem Generis" when it is clear from the context that wider words viz. "in relation to the manufacture" have been deliberately used to make the scope of the defined word wider. [1993 (66) E.L.T. 594 (Cal.) relied on as being binding on Tribunal i....

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.... of a Single Member Bench was in contradiction to the earlier Full Bench decision. 9. Have considered arguments on both sides. The undisputed facts are that the two belts are different in composition and are put to different usage. However, both are used to impart the required finish on the end product in order to make it marketable. In the case of Alkon Coated Abraisive belt, it is claimed by the learned Advocate that the chemical gets transferred onto the glass to give a mirror finish. There is nothing on record to the contrary. It is also clear that this finish/polishing is not done manually, using the belt as a mere sand paper would be so used. Instead the belts are mounted on machine which drives them. The learned Assistant Col....