1985 (10) TMI 236 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Madras considered whether hydrogen used with oxygen as fuel for melting quartz burners is a raw material in the manufacture of MV lamps. The Tribunal allowed an appeal against the Collector of Central Excise's decision, stating that hydrogen used as fuel does not qualify as a raw material under the exemption notification. The Tribunal referred the question to the High Court of Judicature, Ernakulam, Kerala.