TMI Blog1990 (10) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rule 57A of the Central Excise Rules, 1944. The appeal as such, however, has been allowed by the learned Collector (Appeals) on the ground of limitation. 2. The learned Chartered Accountant for the appellants pleaded that no doubt the order of the learned lower appellate authority is in their favour but the findings of the learned lower appellate authority on merits would disentitle the appellants for future benefits of MODVAT credit. He pleaded that the learned lower appellate authority was in error in holding that the Pyrometric Cone was in the nature of appliance and, therefore, excluded from the purview of the items covered under Rule 57A. He has pleaded that the Pyrometric Cone was made of a mixture of certain materials which we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... piece of equipment . The term appliance in the Law Lexicon has been defined as under : From the meanings given by different dictionaries it becomes clear that (1) an appliance" is quite distinct from materials from which it is made, and (2) an appliance , as an apparatus, device or instrument, is a means to an end . These two aspects should be borne in mind while considering whether a particular article can be called an appliance. The first aspect seeks to take an integrated view of the article concerned and says that materials or component parts of an appliance should not be mistaken as tantamount to the appliance itself. The second aspect emphasises the fact that the importance of an appliance consists in its utility to serve t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t under Explanation to Rule 57A and are as under: For the purposes of this rule, inputs" includes - - - (a)............ and (b)............... but does not include - (i) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products (ii)......... (iii)........ (iv)......... (v) ......... It is seen that what is excluded from the purview of the Rule is only such apparatus, tools and appliances among other things, which are used for producing or processing of any goods or for bringing about any change in any substance in relation to the manufacture of final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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