1996 (11) TMI 246

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....Respondent. [Order per : Gowri Shankar, Member (T)]. -  By this application, the department seeks to set aside the conclusion of the Collector (Appeals) that steel shots which are used in the process known as "shot blasting" which is performed to remove rust, soil etc. from steel sheets are inputs within the meaning of Rule 57A and that therefore Modvat credit can be taken. 2. T....

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....peration, like a human saw plane, file or the like used to facilitate machanical operations, as distinguished from an appliance moved by and regulated by machinery" (Words and Phrases, Permanent Edition Vol. 7A). 4. Considering all these definitions indicate that if something to be cosidered as tool it must be complete and capable for performing the operation for which it is presented. ....