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1991 (4) TMI 259 - CEGAT, CALCUTTAExtract: .......rming the function of cutting, it by itself cannot be termed as a tool. Admittedly, dissolved acetylene and compressed oxygen gas is used in relation to the manufacture of the weighing machine. Therefore, they are entitled for the Modvat credit. I see no infirmity in the order passed by the Collector (Appeals). Accordingly this appeal is dismissed.
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