https://www.taxtmi.com/caselaws?id=167554 Carbon paste used to make self-baking electrodes for ferro alloys was not treated as raw material for proforma credit because the electrodes served mainly to conduct electricity and the carbon content did not directly participate in the essential manufacturing process. Refractory bricks used in furnace and ladle linings were likewise excluded, as they functioned only as heat-resistant lining material, did not form part of the finished product, and did not take part in the reactions producing ferro alloys. On that basis, neither input qualified for proforma credit under Rule 56A. en-us Thu, 17 Jan 1985 00:00:00 +0530 Wed, 24 Dec 2014 12:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167554 Carbon paste used to make self-baking electrodes for ferro alloys was not treated as raw material for proforma credit because the electrodes served mainly to conduct electricity and the carbon content did not directly participate in the essential manufacturing process. Refractory bricks used in furnace and ladle linings were likewise excluded, as they functioned only as heat-resistant lining material, did not form part of the finished product, and did not take part in the reactions producing ferro alloys. On that basis, neither input qualified for proforma credit under Rule 56A. Case-Laws Central Excise Thu, 17 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167554