9911796707
TMI Blog1985 (7) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ain, Member (J)]. - The question involved in all these three appeals is the same and the facts and question of law being one and common, so we are disposing of all these appeals by this common order. 2. Briefly stated the facts involved in all these appeals are that M/s Tata Iron and Steel Co. Ltd., Jamshedpur (hereinafter referred to as Appellants) are engaged in the manufacture of iron and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory of production of Oxygen, the procedure laid down in Chapter X of the Central Excise Rules should be followed. 4. The appellants with a view to avail the benefit of the said notification applied to the Assistant Collector, Central Excise, Jamshedpur for L-6 Licence. This licence was granted under Rule 192 of Chapter X of the Central Excise Rules to purchase Oxygen without payment of excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturing process of steel starts right from the manufacturing process of hot metal in the Blast Furnaces, the two processes being inextricable. 7. The Appellate Collector, Central Excise, Calcutta, however, rejected the contention of the appellants holding that the word directly used in the Notification No. 145/71, dated 26-7-1971 is very significant and it restricts the scope of concessio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29-4-1985. He supplied the photostat copy of that order. Hon ble Mr. Justice Udai Pratap Singh of Patna High Court who, delivered the judgment held as under :- The excise duty is on goods produced or manufactured. Melting of iron ore into metal is not manufacture. The petitioner used the Oxygen for the manufacture of steel and not for any other product. The Iron ore is melted in the Blast Furna ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
