1999 (11) TMI 136 - AT - Central Excise

Summary

The appeal involved whether the benefit of Notification No. 281/86 applied to Runner Mass used as protective lining. The appellant argued previous cases allowed benefit for similar items. The respondent argued Runner Mass is consumable, not for repair. The Tribunal disagreed, stating Runner Mass is essential for furnace operation and its regular replacement qualifies as maintenance. Therefore, the benefit of the notification was granted to the appellants.