Ex Parte Liu et al - Page 3

            Appeal 2006-3363                                                                                 
            Application 10/873,363                                                                           

                                                 OPINION                                                     
                   Appellants argue that Tehrani does not teach a magneto-restive bit                        
            encapsulated by a conductive etch stop layer as claimed.  Appellants state that                  
            Tehrani teaches two distinct embodiments, one in which vias 47 and 50 are etched                 
            separately and the other where vias 47 and 50 are etched in the same operation.                  
            Appellants argue that the Examiner’s rejection is mixing embodiments, asserting                  
            that in the first embodiment the magneto-resistive bit is encapsulated by a                      
            dielectric layer, but that in the second embodiment, which uses a conductive etch                
            stop layer, Appellants argue the etch stop layer is not on the sides of the magneto-             
            resistive bit. Brief p. 3.  Appellants state that in the second embodiment Tehrani               
            identifies that the etching of the vias 50 must not extend outside the magneto-                  
            resistive bit.  Appellants reason that this is because the conductive bit stop layer is          
            not present to provide protection on the sides of the magneto-resistive bit.  Brief              
            pp. 4-5.  Appellants also reason that the conductive bit stop layer of the second                
            embodiment does not cover the same area as the dielectric layer of the first                     
            embodiment since, if this were the case, the conductive bit stop layer would short               
            out the circuit.  Brief p. 5.                                                                    
                   The Examiner responds, on page 7 of the Answer, stating that in the second                
            embodiment, where the vias are etched simultaneously, the same chemistry is used                 
            to form both vias.  The Examiner cites to column 5, lines 58-62 of Tehrani as                    
            describing that to protect the magneto resistive element (bit) from corrosive agents,            
            the vias 50 must be enclosed and may not extend outside the ends of the bit.                     
            Answer p. 7.  The Examiner states “Tehrani does not indicate that it [the via being              
            enclosed by and not extending outside the ends of the bit] is because there is no                
            conductive barrier on the sidewalls of the bit.”  Answer p. 9.  Further, the                     
            Examiner finds that the cap layer 45 “completely seals the bit structure 41 and                  

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