2003 (4) TMI 130

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..... and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal") in Appeal No. E/R-171/99, the Department has preferred this appeal. 2. The issue involved before the Tribunal was - whether the assessee was entitled to the benefit of the Notification No. 217/86-C.E. for burnt Dolamite used in steel making furnace for fettling banks and bottoms or not? The Tribunal allowed the said .....

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..... ct the banks and bottoms of the furnace, but that would not mean that burnt Dolamite is used only for protecting the damage to the furnace. It is required to be used so as to neutralise the acid oxides formed while manufacturing steel and, therefore, burnt Dolamite is used in relation to manufacturing process for which the respondent is entitled to have benefit of exemption notification. Hence, th .....

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