2003 (5) TMI 58

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....the Karnataka High Court while answering a Reference made under Section 35(G) of the Central Excises and Salt Act, 1944. The question relevant for our purpose is reproduced as under : ''Whether on the facts and in the circumstances of the case the appellate Tribunal is right in law in holding that the applicants are not eligible to Modvat Credit in respect of Ramming Mass, Fibre glass and filte....

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.... melted at such a high temperature. To contain the vapour and neutralise them, chemicals like dolomite or magnesite are used during the course of manufacturing process. Ramming Mass, fibre glass and filter mesh are processes in which chemicals are used to line the furnaces to neutralise the effect of acidic vapours produced during the course of melting steel. Unless these chemicals are used, the f....

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.... chemically acidic materials, their removal from the melt is effected by combining them with the basic material lime (CaO) which holds them in the slag. However, for the lime to function in this role it must be allowed to react with the sulfur or phosphorus in the melt and not with the silica from the refractories - a more acidic material than phosphorus or sulfur. Accordingly, a basic refractory-....

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....o manufacturing of the final product. It has been rightly pointed out that respondent is using burnt dolamite in relation to manufacture of final product so that it may combine with acid which is formed at the time of manufacture of the steel and neutralize the said acid so that it may prevent damage to the furnace. But the used burnt dolomite is for neutralizing the acid formed in the course of m....