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TMI Blog1995 (11) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... sion in this appeal is whether the goods described as graphite jigs fall within the exclusion clause in the Explanation to Rule 57A of the Central Excise Rules. The authorities below found they were in the nature of equipment or apparatus and had disallowed the modvat credit on the duty paid by them. 2. I have heard both sides. 3. Shri G. Shiv Dass, advocate explained in detail the function ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the capsule, forming the complete diode. 4. I do not find much merit in the advocate s argument that because plates have been classified under Chapter 38, they could not be considered to be in the nature of any machinery or appliances. Heading 38.01 is for graphite and some manufactures of graphite. The item in question is fully finished item and does not require any further manufacturing or pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o convert the electrical energy into the heat required for the fusion (I am of course going by the description and function of the item as explained by the advocate). A jig is defined in the same dictionary as a device used to position and hold the apparatus from the machinery operation and to guide the cutting tool. A jig in fact figures in the description of `tool in the dictionary. The item ..... X X X X Extracts X X X X X X X X Extracts X X X X
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