1999 (7) TMI 271 - AT - Central Excise

Summary

The appeal involved whether the benefit of Notification No. 281/86 is available for glass Funnels and Guides used in the spinning department. The appellant argued that these goods are part of machinery and are replaced due to wear and tear. The department claimed the goods are consumable and not for repair. The Tribunal found that the goods are used for maintenance and allowed the appeal based on a previous decision.