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TMI Blog1985 (1) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of ferro alloys. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of S/Shri Srinivasamurthy and Chidambaram, Advocates, for the appellant and upon hearing the arguments of Shri S.K. Choudhury, Senior Departmental Representative for the respondent, the Tribunal makes the following Order. 3. A revision application filed before the Government of India against the order of the Appellate Collector of Central Excise, Madras, referred to supra has been transferred to the Tribunal in terms of Section 35P of the Central Excises and Salt Act, 1944, for being treated as an appeal. By his order, the Appellate Collector upheld the order of the Assistant Collector of Central Excise, Division II, V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bricks; (c) Magnesite bricks; and (d) Chrome magnesite bricks. They are used in the furnace and ladles and are selected with reference to their chemical composition as well as physical properties. The use of any particular brick is also conditioned to safeguard against contamination of the end-products. They get used up and have to be renewed once in every two or three days. In the process of manufacture, very high temperatures are reached and the bricks used for lining the furnace and ladles have been selected because of their ability to withstand these high temperatures as well. 6. So far as the carbon paste is concerned, the advocate referred to the decision of this Bench in the case of Sandhur Manganese and Iron Ores Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of baked electrode. The carbon paste itself is used to improve electrical contact between carbon and the electrode. Carbon itself is in an amorphous form inside the electrode. Electrode is merely a means of conducting electricity (power) into the mass for purposes of reduction or ore. Hence carbon paste cannot be considered as raw material in the manufacture of ferro alloys. 8. In so far as bricks are concerned, the SDR urged that they form linings of the furnace and ladles. The fact that they get used up in two or three days does not by itself make them raw materials. Due to the high temperatures involved and the abrasive quality of the material handles naturally there will be wastage. The bricks by themselves do not take part in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of conducting electricity into the untreated molten mass, as a source of carbon for purposes of reduction of the ore. No clear indication is available either in the order of the. Tribunal dated 21-3-1984 or the material placed before it at the time of hearing of the appeal as to the nature of the carbon paste based on which the decision was taken in March 1984. We would, therefore, take it that decision does not in terms apply to the facts of the present case. In the circumstances of this case, we consider that the mixture referred to in para 6 above (and referred to as carbon paste in these proceedings), is not raw material used in the manufacture of ferro alloys. 11. The bricks are used to line the furnace and ladles. Their principal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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