Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd.

The Supreme Court addressed whether the assessee was entitled to an excise duty exemption under Notification No. 217/86-C.E. for burnt dolomite used in steel making furnaces. The Court held that because burnt dolomite is essential to neutralize acidic oxides formed during the production of steel, it is used in relation to the manufacturing process. Consequently, the Court upheld the Tribunal's decision granting the exemption benefit.