https://www.taxtmi.com/caselaws?id=50684 Mortar used in lining furnaces for iron and steel manufacture was treated as a refractory input used in the manufacturing process and not required to form part of the finished product. Applying a broad construction of the phrase "in relation to the manufacture," the Tribunal accepted that inputs used in the process itself can qualify for exemption where the notification does not exclude them. On that basis, mortar used in furnace lining was held eligible for the benefit of Notification No. 217/86-C.E. and the claim to exemption succeeded. en-us Mon, 30 Apr 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50684 Mortar used in lining furnaces for iron and steel manufacture was treated as a refractory input used in the manufacturing process and not required to form part of the finished product. Applying a broad construction of the phrase "in relation to the manufacture," the Tribunal accepted that inputs used in the process itself can qualify for exemption where the notification does not exclude them. On that basis, mortar used in furnace lining was held eligible for the benefit of Notification No. 217/86-C.E. and the claim to exemption succeeded. Case-Laws Central Excise Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50684