https://www.taxtmi.com/caselaws?id=167554 The Appellate Tribunal CEGAT MADRAS ruled that carbon paste and refractory bricks used in the production of ferro alloys did not qualify as raw materials eligible for proforma credit under Rule 56A of the Central Excise Rules, 1944. Despite their essential roles in withstanding high temperatures and facilitating manufacturing processes, the Tribunal found that these materials primarily served auxiliary functions rather than directly participating in the essential reactions leading to the creation of ferro alloys. The appeal was dismissed based on the specific context and usage of carbon paste and refractory bricks in the manufacturing process. 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 The Appellate Tribunal CEGAT MADRAS ruled that carbon paste and refractory bricks used in the production of ferro alloys did not qualify as raw materials eligible for proforma credit under Rule 56A of the Central Excise Rules, 1944. Despite their essential roles in withstanding high temperatures and facilitating manufacturing processes, the Tribunal found that these materials primarily served auxiliary functions rather than directly participating in the essential reactions leading to the creation of ferro alloys. The appeal was dismissed based on the specific context and usage of carbon paste and refractory bricks in the manufacturing process. Case-Laws Central Excise Thu, 17 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167554