1996 (11) TMI 246

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..... , the department seeks to set aside the conclusion of the Collector (Appeals) that steel shots which are used in the process known as shot blasting which is performed to remove rust, soil etc. from steel sheets are inputs within the meaning of Rule 57A and that therefore Modvat credit can be taken. 2. The Departmental Representative contends that shot blast are nothing but tools which are esse .....

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..... uished from an appliance moved by and regulated by machinery (Words and Phrases, Permanent Edition Vol. 7A). 4. Considering all these definitions indicate that if something to be cosidered as tool it must be complete and capable for performing the operation for which it is presented. There is no dispute that steel shots under consideration cannot by itself perform the function of removing the .....

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