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Judgment
Being aggrieved and dissatisfied by the judgment and order dated 4th May, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal") in Appeal No. E/R-171/99, the Department has preferred this appeal.
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 Dolomite used in steel making furnace for fettling banks and bottoms or not? The Tribunal allowed the said appeal by relying upon its previous decisions as well as the decision rendered by the Calcutta High Court in Singh Alloys and Steel Ltd. Vs. Assistant Collector of Central Excise, .
It has been pointed out that manufacturing steel, acidic oxides are formed. This acid is required to be neutralized, otherwise it affects the banks and bottoms of the furnace. For neutralizing the acid oxides which are formed, burnt Dolomite is used. This burnt Dolomite is used within the factory of production in relation to the manufacture of final product namely, steel. Therefore, the Tribunal rightly arrived at the conclusion that the respondent is entitled to get the benefit of exemption Notification No. 217/86(C).
It is true that acidic oxide, if not neutralized would affect the banks and bottoms of the furnace, but that would not mean that burnt Dolomite 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 Dolomite is used in relation to manufacturing process for which the respondent is entitled to have benefit of exemption notification. Hence, the judgment and order passed by the Tribunal cannot be said to be in any way illegal or erroneous.
In the result, the appeal is dismissed. There shall be no order as to costs.