2001 (11) TMI 814 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the classification of graphite blocks as inputs for manufacturing graphite electrodes. The blocks were deemed to be used in or in relation to the manufacture of the electrodes, as they are essential for the functioning of the furnace required in the manufacturing process. The Tribunal found that the blocks are not in the nature of apparatus but are parts of the furnace, serving as electrical conductors due to the high temperatures involved. The Tribunal concluded that the blocks are exempted inputs under Notification 217/86 and upheld the Commissioner (Appeals) decision.