1997 (1) TMI 306

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..... and parts thereof. In the course of manufacture of such goods weld joints of parts to X-ray photography in order to determine the parts have been properly welded. Some of them are small and not visible to the naked eye and are only shown during such X-ray or similar examination. Credit was refused by the Assistant Collector on the ground that the X-ray film is not an input which goes in the manufa .....

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..... this issue is only of academic importance because the X-ray film by itself would not in my view be a tool or an appliance nor the picture can be taken by X-ray film itself. It is only when it is used in conjunction with the camera that it can fulfil its purpose. If it is considered as a part of the camera, credit can still not be denied, because parts of appliances do not figure in the exclusion .....

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