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2008 (1) TMI 198 - HIGH COURT MADRAS
Mfg. of Aluminium & articles thereof – credit is allowed on Soderberg which is a paste & which an intermediate product essential for mfg. of aluminium, Non Ferric Alum used for recovering cryolite, M.S.Angles/Channels used for the fabrication of electrolytic, Oxygen gas, Acetylene gas, Electrodes, Welding wire, Pig iron, Transformer oil used as a coolant, Rodline and Alfloc used in boiler water for the preparation of softening watering – these are used in or in relation to the mfg. of Aluminium