1988 (8) TMI 288

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....R. Biswas, Consultant, for the Respondents. [Order per : K.L. Rekhi, Member (T)].  - Exemption Notification No. 201/79-Central Excises dated 4-6-1979 gave set-off of the duty paid when goods falling under Tariff Item 68 were used in the manufacture of other excisable goods. The respondents used duty paid Burnt/Sintered Dolomite, falling under Item 68, in connection with the manufacture ....

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....ure of" could take in all processes directly employed in the manufacture, as held by the Hon'ble Supreme Court. He stated that function of Dolomite was only to seal crevices in the refractory walls of the furnace so that molten metal did not leak out. He contended that by this it could not be said that Dolomite was used in a process directly employed in the manufacture of Steel Ingots. 2. ....

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....nace so as to prevent leaking of the molten metal from the furnace, dissolved Dolomite got mixed up with the slag of the molten steel and came out alongwith the slag and the molten metal. 3. We have given the matter our careful consideration. From the process of manufacture employed and the role of Dolomite in the steel making furnace, as explained by the learned Consultant of the responde....