1985 (10) TMI 234 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS allowed the appeal, stating that lignite (LECO) is a raw material in the manufacture of Ferro Alloys, entitling for proforma credit under Rule 56A of the Central Excise Rules, 1944. The High Court of Judicature, Andhra Pradesh was referred the question for consideration.