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TMI Blog1998 (4) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... t at a very high temperature of 1300oC can be said to be an excisable and dutiable product. The respondents stand before the authorities was that the said melted iron has to be maintained at the level of high temperature at which it is obtained and has to be kept in the melted form for the purposes of further use and as such the same is not marketable. This stand of the appellant has been accepted by the first appellate authority, by observing that the department has not been able to produce on record any evidence to show that the melted iron so obtained by the respondents at the intermediate stage is going to the market for being bought and sold. Relying upon the decision of the Supreme Court in the case of Bhor Industries reported in 1989 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard Shri R.K. Roy, ld. JDR and Shri N. Mukherjee. ld. Advocate on the said issue. Notification No. 281 of 1986 grants exemption to all excisable goods manufactured in the workshop within the factory and intended for use in the said factory or in any other factory of the same manufacturer, for repairs or maintenance of machinery installed, from the whole of duty of excise leviable thereon. The respondent s stand is that since the pig iron as well as the forgings manufactured out of the said pig iron had been used in the manufacture of machinery parts which have been further used for repair and maintenance of their installed machinery. The same would get the benefit of Notification No. 281 of 1986 inasmuch as the pig iron can be said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product, which in this case is machinery parts, which might be used for repair and maintenance of the machinery installed. 5. As such pig iron which is manufactured by the respondents, can be said to have been used for the repair and maintenance, though through the intermediate stage of castings and forgings. We also take note of the fact that in the TISCO s case, relied upon by the ld. Consultant for the respondents, in which the same Notification was before the Tribunal for interpretation, though the question of interpretation of workshop was before the Tribunal, nevertheless we find that in Para 3 of the said judgment the claim of the appellant was in respect of the forgings used for further manufacture of parts for the purpose of mai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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