Exemption availability for saggars and moulds denied as tools fall outside the 'inputs' definition, rendering captive-use relief inapplicable. Exemption under Notification 217/86-CE does not extend to saggars and moulds because they are tools or appliances and therefore fall outside the definition of inputs; the Board has clarified the captive-use exemption is not available and field formations are to be informed.
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Provisions expressly mentioned in the judgment/order text.
Exemption availability for saggars and moulds denied as tools fall outside the 'inputs' definition, rendering captive-use relief inapplicable.
Exemption under Notification 217/86-CE does not extend to saggars and moulds because they are tools or appliances and therefore fall outside the definition of inputs; the Board has clarified the captive-use exemption is not available and field formations are to be informed.
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