9911796707
TMI Blog1998 (1) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal is eligibility to Modvat credit of the duty paid on goods described as consumable tools . It was stated by the appellant that these consist of hand tools or machine tools to carry out functions such as drilling etc. The appellant took credit of duty paid on such goods and on an objection raised by the Superintendent reversed the credit in the RG 23 Account. It subsequently filed a claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, Bolpur v. Durgapur Cement Works - 1997 (90) E.L.T. 197. 3. The departmental representative contends that the goods are tools and are commercially and technically known as such. Since the inputs in question cannot be processed without use of these they are not excluded. He further argued since tools are excluded from the category of inputs, it would follow that goods which are used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 8207.00 of the Tariff. It cannot be questioned that such goods cannot be used by themselves. A hacksaw blade cannot be by itself used efficiently to cut metal or any other substance unless it is fitted into the hacksaw. A bit cannot drill holes unless it is fitted into a drill or an awl. The exclusion clause contained in the Explanation to the Rule 57G excludes tools or appliances for processi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The goods in question such as drill are complete without the presence of the interchangeable tools. The drill does not cease to be a drill, between the period when the old bit with it is removed and the new one is substituted. The tariff describes them in Heading 82.07 as for interchangeable tools for hand tools, machine tools etc. Therefore these goods, while they qualify to be considered as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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