1997 (1) TMI 399

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....R, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Anand Engineering Corpn., the matter relates to the eligibility of the appellants product Ferro Alloys to the benefit of exemption Notification No. 209/83-C.E., dated 1-3-83. Under that exemption notification, among others Ferro Alloys if manufactured without the aid of power employing the alumin....

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....d of power. We find that the matter is already covered by the Tribunal's decision in the case of Eastern Metal and Ferro Alloys Ltd. v. CCE, Bhubneshwar [1996 (86) E.L.T. 104 (Tribunal) = 1996 (12) RLT 771 (CEGAT-B)]. Paras 5, 6 and 7 from that decision are reproduced below : 5. We have carefully considered the matter. It is admitted that the appellants are manufacturing ferro alloys by Al....

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....emption if ferro alloys themselves are not made with the aid of power. The use of power in the blower or in the hoist which do not directly participate in the process of manufacture of ferro alloys may also not be material to deny the exemption. 7. Ferro alloys are an important input in the manufacture of steel. Under the old Central Excise Tariff, they were covered by Item no. 68 and inpu....