TMI Blog1998 (5) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... Archana Wadhwa, Member (J)].- Being aggrieved with the Order passed by the Commissioner (Appeals), the Revenue has challenged the same. Briefly stated the facts of the case are as under :- 1.1. The respondents, M/s. T.I.S.C.O. Ltd. are engaged in the manufacture of Dead Burnt Dolomite and Sintered Dolo . Originally, the respondents claimed before the authorities below that the said produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Burnt Dolomite and Sintered Dolo - are used captively by the respondents in the manufacture of refractory bricks and in the steel furnaces for fettling purposes, which are further used for repairing the furnace installed in the respondents factory, the same can be said to have been used for repair and maintenance of furnace in terms of Notification No. 281/86 and the benefit of the same would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Asstt. Collector and I find that as per Notification No. 281/86-C.E., dated 24-4-1986, the Sinter Dolo is also get exemption on the same analogy as it is meant for use for such product which is used for repairing and maintenance for the furnace installed into the factory, therefore, both D.B. Dolomite, Sinter dolo are eligible to get benefit of exemption as per provisions of the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents in the maintenance and repair of the furnace installed in their factory, the benefit would not be available to the respondents. However, we find that the said products are used in the manufacture of refractory bricks which in turn are used for repair and maintenance of the furnace. As such, the D.B. Dolomite can be said to have been used for the repair and maintenance of the furnace ..... X X X X Extracts X X X X X X X X Extracts X X X X
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