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(5) After they have lived their life for the particular furnace, worn refractories are replaced by new refractories.

27. Various elements are used in fire bricks keeping in view the heavy and severe duty imposed on the different parts of the furnace, thermal chemical and mechanical shocks and stress in different stages of steel making, avoidance of contamination of the product, to check their own corrosion and consequential damage to the furnace and to ensure that the quality of steel is not damaged by contamination. These qualities are to make them suitable for the particular manufacturing apparatus/equipment. At the present stage of our technology furnace is not usable without the fire bricks. Once fire bricks are used for the furnace to make the furnace usable, they are put in the use of the furnace, in the sense minuted by the Hon'ble Supreme Court in the case of Tata Engineering and Locomotive Company Ltd. v. State of Bihar - 1994 (74) E.L.T. 193 (S.C.). In that case the Hon'ble Supreme Court had observed that the ordinary common sense understanding of the word 'raw-material' is that it is something from which another new or distinct commodity can be produced. They have added that when it is used in a taxing statute it may have related meaning depending on the context in which it has been used. The main emphasis of the Hon'ble Supreme Court is on the use of the raw material in the manufacture of goods. In the case before them, they held that the concessional rate of tax was applicable to that raw material that is put in the manufacture or use of the goods. In the present case, it cannot be said that the fire bricks are put in the manufacture of iron and steel. In fact they are put in the use of the furnace and not in the manufacture of iron and steel. It could not be said in any sense -widest of the wide - that fire bricks are inputs in or in relation to the manufacture of steel. They are not put in the manufacture or use of the steel. In para 4 of the above judgment the Hon'ble Supreme Court have held as under :-