2001 (11) TMI 814

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..... [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal is engaged in the manufacture of graphite electrodes. In the process of such manufacturer, it uses graphite blocks, which also manufactures in the factory, which, in order to conduct electricity required for the functioning of its furnace, is required for making the graphite electrodes. Notification 217/86 exempts goo .....

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..... are used to conduct electricity and not used in or in relation to the manufacture of graphite electrodes. Further contention is that they are in the nature of apparatus. Hence they are not inputs. 3. The appeal does not question that the manufacturer of the electrode requires the use of the furnace in which the blocks are used. In that event, these blocks are certainly used in or in relation to .....

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..... Graphite blocks are therefore in the nature of electrical conductors. They are embedded in the furnace. They are parts of such furnace. 5. The explanation to notification excludes from consideration of any machine, machinery etc. and not parts thereof. In the light of the omission of the parts of the machine, it cannot be held by taking into consideration the exemption as required that the part .....

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