Court Examines If Quarry Goods Are "Consumables" or "Tools" Under Central Excise Rules; Eligibility in Question.

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....Import of goods meant for granite quarry - whether Consumables and Tools - scope of the term "consumables" - 100% EOU - procurement of the items domestically in CT-3 - appellants are not eligible for spares for excavators, tyres and tubes, button bits. - AT....