https://www.taxtmi.com/caselaws?id=105495 Graphite blocks embedded in a furnace and used to conduct electricity between bus bars and graphite electrodes were treated as integral to the manufacturing process, not as independent apparatus. Because the electrodes could not be manufactured without the furnace and the furnace could not function without the blocks, they qualified as inputs used in or in relation to manufacture and fell outside the notification's exclusion for machines, plant, equipment or apparatus, which did not extend to their parts. The exemption under Notification No. 217/86 was therefore available, and the appellate authority's grant of relief was sustained. en-us Tue, 20 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 18:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105495 Graphite blocks embedded in a furnace and used to conduct electricity between bus bars and graphite electrodes were treated as integral to the manufacturing process, not as independent apparatus. Because the electrodes could not be manufactured without the furnace and the furnace could not function without the blocks, they qualified as inputs used in or in relation to manufacture and fell outside the notification's exclusion for machines, plant, equipment or apparatus, which did not extend to their parts. The exemption under Notification No. 217/86 was therefore available, and the appellate authority's grant of relief was sustained. Case-Laws Central Excise Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105495