9911796707
TMI Blog1985 (10) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 17-1-1985, the applicants have required us to refer to the High Court the following question: Whether lignite (LECO) falling under Tariff Item 68 is a raw material or a Component part in the manufacture of Ferro Alloys (Falling under Tariff Item 68 at the material time) entitling for proforma credit under Rule 56A of the Central Excise Rules, 1944. 2. The brief facts of the case are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been transferred to the Tribunal in terms of Sec. 35P, of the Central Excises and Salt Act, 1944 for being treated as if it were an appeal filed before the Tribunal. 3. The respondents explained that LECO was carbon which was accepted as a reducing agent in the recovery of metal from ore and it promoted fusion of the material in the production of high carbon ferro manganese and high carb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded form as stated below arises from the order of the Tribunal. We accordingly, refer the following question under Section 35G of the Central Excises Salt Act, 1944 to the Honourable High Court of Judicature, Andhra Pradesh: Whether Lignite (LECO) is a material in the manufacture of Ferro Alloys entitled to proforma credit under Rule 56A of the Central Excise Rules, 1944. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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