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TMI Blog1999 (1) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... : S/Shri N. Mukherjee, Advocate. B.J. Mukherjee, Advocate (Tr.), for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. The appellants are engaged in the manufacture of iron and steel products. They submitted classification list and claimed the benefit of Notification No. 281/86 on ramming mass and burnt dolomite. The department did not g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d burnt dolomite are used for lining furnaces therefore benefit of Notification No. 281/86 was admissible to them. In support of his contention he cited and relied upon the decisions of this Tribunal in the case of Indian Iron and Steel Co. Ltd. [1990 (46) E.L.T. 409]. They also cited the decision of this Tribunal contained in its Final Order No. 869/98-D, dated 16-10-1998 [1999 (108) E.L.T. 82 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpretation placed by the Tribunal. He therefore submitted that the ratio of the decision of the Tribunal in the case of Indian Iron and Steel Co. Ltd. was not applicable to the facts of the instant case. He therefore prayed that the appeals may be rejected. 4. Heard the submissions, also perused the evidences on record as also the case law. We note that in appeal No. E-207/93 there is a speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d burnt dolomite are manufactured can be termed as workshop. We find that the intention of the notification is to exempt the goods manufactured for repairing the machinery in the factory. There is no doubt in our minds that this ramming mass and burnt dolomite in the instant case is used for repairing the furnaces which is in technical term calls lining of the furnaces. Since ramming mass and burn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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