2001 (4) TMI 160

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....Notification 21/86-C.E. 3. Ld. Counsel, appearing on behalf of the appellants, fairly concedes that in view of the Larger Bench decision of the Tribunal in the case of TISCO Ltd. v C.C.E. reported in [2000 (118) E.L.T. 104 (Tribunal-LB) = 2000 (38) RLT 139], they are not entitled for the benefit of Notification 281/86-C.E. In respect of the benefit of Notification No. 217/86, the adjudicating authority held that the mortar is not used in or in relation to the manufacture of the final product, therefore, the benefit of this notification was denied. Ld. Counsel submits that mortar was used in relation to production of final product and Tribunal in the case of Steel Ingots Limited v. C.C.E. reported in 1997 (93) E.L.T. 153 (T) and in the ca....

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.... The word "in relation to" is further clear from the explanation which has been given where it is mentioned that for the purpose of this rule input goods which are manufactured and used within the factory of production or in relation to the manufacture of final product. The word used refers to other items from which the manufacturing process is carried on and is in the aid of the word "in relation to the manufacture of final product". The exclusion is only of the 5 items which are mentioned therein. Machines, machinery, plant, equipment, apparatus, tools appliances or capital goods used for producing or processing of any goods or bringing about any change in any substance in or in relation to the manufacture of final product have been exclu....