TaxTMI 
TaxTMI 
1999 (9) TMI 404
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....espondents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether molybdenum wire which is used by the appellant as a mandrel for making coils of tungsten filament as an input within the meaning of Rule 57A. In the order impugned in the appeal, the Collector (Appeals) has held, following the decision of this Tribunal in Apar Ltd. v. C.C.E. - 1993 (6....
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....2-1992 had taken view that molybdenum is not a tool and hence it is a consumable and credit is admissible. 3. The Tribunal in the decision in Apar Ltd. v. C.C.E., 1993 (63) E.L.T. 364 has after referring to the definition of mandrel in McGraw Hill dictionary of Scientific and Technical Terms, held that it is an appliance used for coiling tungsten wire and hence falls within the Exclusion cla....
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....and assembly of products on a volume basis at minimum cost. 4. It is to be noted that this aspect was not gone into in the South Regional Bench decision. The ground in the Collector's appeal before the Tribunal for disallowing molybdenum was only that it was a consumable. The question as to whether it was a tool or an appliance was not taken before the Tribunal. 5. We are not able to u....
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....t is an input. Rule 57A does not directly or by implication, refer to the consumable nature of any input. The Board's view in order which is referred to in the decision of the Madras Tribunal in its decision that "it is essentially required of a tool that it must be available for repeated use does not cite any authority". We are not able to accept in view of our discussion, the correctness of this....