1997 (12) TMI 226

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... merits. 2. The issue for dsecision in this appeal is whether electrodes used by the appellant for spot welding, used in the manufacture of finished products qualified to be inputs under Rule 57A. The Collector (Appeals) confirming the order of the Assistant Collector has held in the order impugned in the appeal, that electrodes cannot be considered to be inputs because they only function as cond .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hey would therefore be part of machines or machinery. It is only the complete machines which are covered by the exclusion clause in the Explanation to Rule 57A. Parts of machines, machinery etc. would not be covered by the exclusion clause as held in Tribunal s decision in Union Carbide v. CCE. The goods would have to be held to be inputs on this score also. 4. Appeal allowed. Impunged order set .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X