2007 (6) TMI 438

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....R, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. The Department found excess stock of refractory bricks and motors within the factory premises outside the Bonded Store Room. The appellants later on, explained that these were to be used internally in repairing and re-lining of furnaces/kilns. The appellants have also claimed exemption for....

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...., and such finished goods have been cleared on payment of duty. He states that there are series of decisions of the Tribunal under which refractory materials such as bricks and motors, have been allowed the benefit of Notification No. 217/86-C.E. for such use, be sides relying on the following decisions in this context:- (i) 2001 (135) E.L.T. 840 (Tri.- Del.) S.A.I.L. v. C.C. Ex., Raipur; (ii) 1....

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....e impugned goods while removing the goods from the Bonded Store Room. However, we find that under the cited decisions of the Tribunal, the Notification No. 217/86-C.E. has been liberally interpreted. Since the Notification uses the words, "used in or in relation to the manufacture of final products", the exemption has been allowed in respect of the refractory bricks and motors used within the fact....