1985 (1) TMI 318

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....y, SDR, for the Respondent. ORDER By a communication C. No. V/68/30/217/80 T2(PF) dated 18-12-1981, the Assistant Collector of Central Excise, Division II, Visakha-patnam, informed the appellants that lignite cannot be granted the benefit of proforma credit under Rule 56A of the Central Excise Rules, 1944, as it is not raw material or component part used in the manufacture of ferro-alloys. In de....

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....ion of high carbon ferro manganese and high carbon ferro-silicon. 3. The SDR supported the order of the department on the basis that Lignite is used along with other items of carbon and cannot be treated as the principal source of carbon in the final product. 4. We have carefully considered the submissions of the parties herein. We note that production of ferro-alloys from ores is essentially a ....