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TMI Blog1998 (10) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... e said goods were cleared from the factory on payment of duty. However, the said goods were not reflected in the RT 12 returns whether they are captively used. The said products were consumed following the course of their own manufacture in the furnance installed in the factory of the appellant. Ld. advocate has submitted that the benefit of Notification No. 281/86-C.E. which they did not claim, would be applicable to them because these are the goods manufactured in their factory and utilised captively for maintenance of the equipment and machinery installed in the appellants factory. 2. There is another product described as calcined dolomite. This is stated to be a fluxing agent for manufacture of iron or steel products. Benefit of Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent usage. He submits that in view of the Tribunal s judgment in their own cases vide Final Order Nos. 68/91-C, dated 18-1-1991 and Order Nos. A/807-810/Cal/97, dated 16-7-1997 both the products would be classified under Tariff Heading 2804.90 during the relevant period in question i.e. 1986-87. He therefore, submits that the benefit of Notification No. 281/86-C.E. be given to the appellants on the basis of Tribunal s judgment in their own case vide Order Nos. E/752-754/97-B, dated 28-4-1997 in so far as the quantity of Burnt Dolomite used in the factory premises for repairs or maintenance of the appellants furnance installed in the factory is concerned. 7. As regards the benefit of exemption on Calcined Dolomite used as fluxing agent fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een settled under Tariff Heading 2804.90. Therefore on that basis we shall have to decide this appeal to find out whether the benefit of Notification No. 281/86-C.E. and 217/86-C.E. would be available to the appellant or not. 12. As has rightly been pointed out by the ld. Advocate Tribunal has already held in favour of the appellants in their own cases, which were mentioned above, that the benefit of Notification No. 281/86 would be available to the appellants so long as the Burnt Dolomite has been used in the maintenance of the furnance installed in the appellants factory. There is no dispute of that. Consequently, the benefit of Notification No. 281/86-C.E. is extended to the Burnt Dolomite. Similarly the benefit of Notification No. 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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