https://www.taxtmi.com/caselaws?id=114686 Ceramic moulds used captively in manufacturing stainless steel ingots fell within the general scope of "inputs" under Notification No. 217/86-C.E. because they were used within the factory in relation to manufacture of final products. The exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances was confined to durable articles capable of repeated use. On the undisputed facts, each mould was single-use and destroyed during casting, so it could not be treated as a tool, appliance, or other excluded item. Its tariff classification under Chapters 69 or 84 was not decisive, and the moulds remained eligible for the exemption. en-us Wed, 17 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 18:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114686 Ceramic moulds used captively in manufacturing stainless steel ingots fell within the general scope of "inputs" under Notification No. 217/86-C.E. because they were used within the factory in relation to manufacture of final products. The exclusion for machines, machinery, plant, equipment, apparatus, tools or appliances was confined to durable articles capable of repeated use. On the undisputed facts, each mould was single-use and destroyed during casting, so it could not be treated as a tool, appliance, or other excluded item. Its tariff classification under Chapters 69 or 84 was not decisive, and the moulds remained eligible for the exemption. Case-Laws Central Excise Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114686