https://www.taxtmi.com/caselaws?id=91850 M.S. castings used as containers in the manufacture of calcium carbide were held to fall within the exclusion in Notification No. 217/86-C.E. because the Explanation denies exemption to machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing goods. The castings were admitted to be used as containers, so they were not treated as exempt inputs within the notification. A cited precedent was distinguished on its facts because it concerned articles found not to be containers. The exemption was therefore denied and the issue was decided in favour of the Revenue and against the assessee. en-us Fri, 11 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91850 M.S. castings used as containers in the manufacture of calcium carbide were held to fall within the exclusion in Notification No. 217/86-C.E. because the Explanation denies exemption to machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing goods. The castings were admitted to be used as containers, so they were not treated as exempt inputs within the notification. A cited precedent was distinguished on its facts because it concerned articles found not to be containers. The exemption was therefore denied and the issue was decided in favour of the Revenue and against the assessee. Case-Laws Central Excise Fri, 11 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91850