2001 (11) TMI 814

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..... Shri S.U. Jagesha, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal is engaged in the manufacture of graphite electrodes. In the process of such manufacturer, it uses graphite blocks, which also manufactures in the factory, which, in order to conduct electricity required for the functioning of its furnace, is required for making th....

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....e ground in the department's appeal is that graphite blocks are used to conduct electricity and not used in or in relation to the manufacture of graphite electrodes. Further contention is that they are in the nature of apparatus. Hence they are not inputs. 3. The appeal does not question that the manufacturer of the electrode requires the use of the furnace in which the blocks are used. In....