TMI Blog2009 (2) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... above paras before the authorities below, the assessee submitted that lathe and drilling machines can function without the subject tools. We may also note that the assessee has not led evidence before the adjudicating authority to show whether the lathe and drilling machines were non-functional in the absence of the subject tools. - Civil Appeal No. 1311 of 2009 - - - Dated:- 26-2-2009 - KAPADI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g machines are not capable of performing any functions without the subject tools. Before us, it was further submitted that the subject tools are rendered useless after they are used a certain number of times. It is also pointed out that in the past, prior to assessment year 2000-01, the Department has accepted that the test of whether the subject tools constituted consumables was applied by the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing machines are non-functional. As repeatedly stated in our earlier judgments, in matters of interpretation of taxing laws, this court must first find out whether a proper foundation is established by the assessee/Department before the adjudicating authority. This test has not been complied with by the assessee in the present case. For example, the assessee has stated at page 59 of the S.L.P. p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he and drilling machines were non-functional in the absence of the subject tools. For the aforestated reasons, we find no infirmity in the impugned judgment of the High Court and the Tribunal and, accordingly, we dismiss this civil appeal which, as stated above, relates to assessment year 2000-01. Be that as it may, we are of the view that it would be open to the assessee herein to raise the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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