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TMI Blog2000 (9) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 2-4-1986 after making necessary declarations. 2.The Collector (Appeals) after finding the stated use to be as follows : "The electrodes are used in pairs, top and bottom. These electrodes are mounted on the Spot Welding Machine for spot welding of the wheels. The wheel to be welded is held between the top and bottom electrodes. When electricity is conducted through the top electrodes to the bottom electrode the wheel held in between the elctrodes gets welded." held that the impugned elctrodes used in the manufacture of wheels were in the nature of 'tools/appliances fitted with the welding machine' and therefore, they would be excluded by the explanation 1 to Notificaiton No. 217/86, dated 2-4-1986. The Collector (Appeals) approve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i R. Raghavan. After considering the same, we find that - (a) When the statutes are pari materia, they relate to the same person or thing or to same class of persons or things. Therefore, when the Collector (Appeals) is holding that the definition under Rule 57A for the inputs, and the Notification 217/86 to be pari materia, the items which are considered to be eligible inputs would be eligible for the benefit of this Notification. We have therefore to find out whether spot welding electrodes are elgibile as inputs under Rule 57A. (b) Proceeding to determine the nature of spot welding electrodes, our research revealed that in the case of Bajaj Tempo Ltd. v. CCE, Indore as reported in 1996 (86) E.L.T. 590 (Tribunal) the us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld merit to be considered as inputs. It is not in dispute that for the electrodes to perform the task of welding it has to be part of the welding machine to which they are fixed and to which they receive electric current, and which the electrodes convert to heat, thereby providing the temperature of heat for welding. They 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." From the above, and the decision of the Larger Bench in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... especially electric current e.g. vacuum cleaners, refrigeration, toaster, air-conditioner. Tool : An instrument of manual operation, like a human saw, plane, file or the like used to facilitate mechanical operations, as distinguished from an appliance moved by and regulated by machinery. 6.The learned Member who earlier had occasion to examine the use of spot welding electrodes before the Union Carbide decision did not consider the spot welding machine to be eligible for credit without considering whether they would be parts of machinery or not, while in the order in the case of Bajaj Auto Ltd., 1998 (99) E.L.T. 479, after considering the Larger Bench decision in the case of Union Carbide and the un-reported decision in the case of TELC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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