TMI Blog2003 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... turing steel, acidic oxides are formed. This acid is required to be neutralized, otherwise it affects the banks and bottoms of the furnace. For neutralizing the acid oxides which are formed, burnt Dolamite is used. This burnt Dolamite is used within the factory of production in relation to the manufacture of final product namely, steel. Therefore, the Tribunal rightly arrived at the conclusion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the judgment and order dated 4th May, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal") in Appeal No. E/R-171/99, the Department has preferred this appeal. 2. The issue involved before the Tribunal was - whether the assessee was entitled to the benefit of the Notification No. 217/86-C.E. for burnt Dolamite used in steel making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 217/86(C). 4. It is true that acidic oxide, if not neutralized would affect the banks and bottoms of the furnace, but that would not mean that burnt Dolamite is used only for protecting the damage to the furnace. It is required to be used so as to neutralise the acid oxides formed while manufacturing steel and, therefore, burnt Dolamite is used in relation to manufacturing process for which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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