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of <h1>Appellate Tribunal allows lignite for Ferro Alloys production, qualifies for proforma credit.</h1> The Appellate Tribunal CEGAT, MADRAS allowed the appeal, determining that lignite (LECO) qualifies as a raw material for manufacturing Ferro Alloys and is ... manufacture of Ferro Alloys The Appellate Tribunal CEGAT, MADRAS allowed the appeal, stating that lignite (LECO) is a raw material in the manufacture of Ferro Alloys, entitling for proforma credit under Rule 56A of the Central Excise Rules, 1944. The High Court of Judicature, Andhra Pradesh was referred the question for consideration.
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