https://www.taxtmi.com/caselaws?id=89149 Refractory containers made of pillars, bases, settings and bats used captively in tile manufacture were not excluded as appliances or equipment under Notification No. 217/86-C.E. The components were separate parts assembled to stack raw tiles, and by themselves could not perform the function of a container. Because the parts were consumed in the baking process, they operated as inputs in manufacture rather than as machinery or equipment. The exclusion clause therefore did not apply, and the exemption for inputs was available. en-us Wed, 05 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89149 Refractory containers made of pillars, bases, settings and bats used captively in tile manufacture were not excluded as appliances or equipment under Notification No. 217/86-C.E. The components were separate parts assembled to stack raw tiles, and by themselves could not perform the function of a container. Because the parts were consumed in the baking process, they operated as inputs in manufacture rather than as machinery or equipment. The exclusion clause therefore did not apply, and the exemption for inputs was available. Case-Laws Central Excise Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89149