2003 (10) TMI 550 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld that magnesite bricks used for lining in the furnace are considered inputs and not excluded, as they are essential for making ferro alloys, the final product. The decision is based on the ruling in Union Carbide India Ltd. v. CCE - 1996 (86) E.L.T. 613. The appeal was dismissed.