TaxTMI 
TaxTMI 
2000 (9) TMI 378
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....Sarkar, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - This is an appeal filed against the decision of the Commissioner of Central Excise, Mumbai-VI made in Order No. 33/99-Commr-VI, dated 2-11-1999 whereunder he has held that the steam has been termed as tool which comes under the exclusion, for the purpose of claiming Modvat credit under Rule 57A, whereunder he has....
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....allegation is that when fuel gas was used for heating/boiling, the water got converted into steam and this process brings change in the state of water from liquid to gaseous state hence the fuel gas a means/tools for manufacturing steam, and since tool is excluded from the scope of inputs under Notification No. 217/86 exemption under this notification Modvat credit is not admissible. This is what ....
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.... of the term "tools" as indicated in the judgment of the Tribunal in the Larger Bench in the case of Union Carbide India Limited v. CCE - 1996 (86) E.L.T. 613 (Tribunal) (at pages 626 - 628). He said that it is preposterous on the part of the adjudicating authority to hold fuel gas as a tool. He explained to us the meanings given by various dictionaries as to the term of the "tool" and how the ord....
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....below : "(i) The New Shorter Oxford Dictionary, Tool : A thing used to apply manual force to an object a material, esp a device designated for some particular mechanical function in a manual activity, as a hammer, a saw, a fork; and implement. Now also, it powered machine used for similar purpose. A weapon; the blade of a knife; a small stamp or roller used for impressing and ornamental design on....