1999 (11) TMI 136

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....for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal is whether the benefit of Notification No. 281/86 is available to the appellants in respect of Runner Mass which is manufactured and captively used as a protective lining inside the runner assembly. 2. Shri Shiv Das, learned Advocate, submitted that in the appellants own case the Ea....

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....t is a consumable item and can not be termed as repair or maintenance of the furnace and as such benefit of notification will not be available. 4. We have considered the submissions of both the sides. We find that the Collector in the impugned order has given his finding to the effect that blast furnace cannot function without use of Runner Mass. It is an essential component of the furnace....