Upon consideration of the petition for writ of certiorari filed to review Ethicon v. Ga. Dept, of Revenue, 291 Ga. App. 130 (661 SE2d 170) (2008) (“Ethicon I”), the Supreme Court of Georgia remanded the judgment of this Court for reconsideration in light of its decision in Ga. Dept, of Revenue v. Owens Corning, 283 Ga. 489 (660 SE2d 719) (2008) {“Owens Corning II”). In Owens Corning II, the Su *514 preme Court reversed Owens Corning v. Ga. Dept, of Revenue, 285 Ga. App. 158 (645 SE2d 644) (2007) on which this Court based its decision in Ethicon I. On reconsideration, finding the opinion of the Supreme Court to be controlling, we vacate our opinion in Ethicon I and affirm the grant of summary judgment for the Department as to the machine repair parts exemption there at issue.

Judgment affirmed.