https://www.taxtmi.com/caselaws?id=167328 Lignite used in ferro-alloy manufacture was treated as a raw material eligible for proforma credit under Rule 56A of the Central Excise Rules, 1944. The Tribunal reasoned that ferro-alloy production from ores requires carbon in some form, and that lignite, used as Leco, performs the essential reducing function in the manufacturing process. On that basis, lignite was regarded as an integral input in production rather than a merely incidental substance, supporting its treatment as a qualifying material for credit. en-us Thu, 17 Jan 1985 00:00:00 +0530 Tue, 16 Dec 2014 14:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167328 Lignite used in ferro-alloy manufacture was treated as a raw material eligible for proforma credit under Rule 56A of the Central Excise Rules, 1944. The Tribunal reasoned that ferro-alloy production from ores requires carbon in some form, and that lignite, used as Leco, performs the essential reducing function in the manufacturing process. On that basis, lignite was regarded as an integral input in production rather than a merely incidental substance, supporting its treatment as a qualifying material for credit. Case-Laws Central Excise Thu, 17 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167328